Civic Intelligence

American Legion Post # 4 Smith-Wiley

990 • Fiscal year 2019 • EIN 01-6029164

Jul 01, 2018 to Jun 30, 2019 • Filed on Sep 06, 2019

Refreshing map…

46 Griffin StreetGardiner, ME 04345

(207) 582-9868

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

52nd percentile

0.00x

Higher debt load relative to revenue than 52% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Net Margin

82nd percentile

21%

Higher net margin than 82% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Asset Growth

75th percentile

7.9%

Faster asset growth than 75% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

34th percentile

-9.0%

Faster revenue growth than 34% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$367,135

Up $26,985 (+7.9%) from 2018

Net Assets

Up

$366,819

Up $26,985 (+7.9%) from 2018

Liabilities

Flat

$316

Flat from 2018

Revenue

Down

$127,379

Down $12,669 (-9.0%) from 2018

Expenses

Up

$100,394

Up $9,523 (+10%) from 2018

Net Income

Down

$26,985

Down $22,192 (-45%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $181,449Liabilities 2011: $24,641Net Assets 2011: $156,8082011Assets 2012: $189,128Liabilities 2012: $16,887Net Assets 2012: $172,2412012Assets 2013: $193,223Liabilities 2013: $6,851Net Assets 2013: $186,3722013Assets 2014: $206,966Liabilities 2014: $316Net Assets 2014: $206,6502014Assets 2015: $230,213Liabilities 2015: $316Net Assets 2015: $229,8972015Assets 2016: $266,645Liabilities 2016: $316Net Assets 2016: $266,3292016Assets 2017: $290,973Liabilities 2017: $316Net Assets 2017: $290,6572017Assets 2018: $340,150Liabilities 2018: $316Net Assets 2018: $339,8342018Assets 2019: $367,135Liabilities 2019: $316Net Assets 2019: $366,8192019Assets 2020: $376,554Liabilities 2020: $316Net Assets 2020: $376,2382020Assets 2021: $358,754Liabilities 2021: $316Net Assets 2021: $358,4382021Assets 2022: $326,350Liabilities 2022: $316Net Assets 2022: $326,0342022Assets 2023: $282,825Liabilities 2023: $316Net Assets 2023: $282,5092023Assets 2024: $245,943Liabilities 2024: $316Net Assets 2024: $245,6272024Assets 2025: $209,036Liabilities 2025: $0Net Assets 2025: $209,0362025

Highlighted filing

2019

Assets$367,135
Liabilities$316
Net Assets$366,819

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $65,1672011Expenses 2012: $67,3282012Revenue 2013: $82,783Expenses 2013: $68,652Net Income 2013: $14,1312013Revenue 2014: $94,197Expenses 2014: $73,919Net Income 2014: $20,2782014Revenue 2015: $97,483Expenses 2015: $74,236Net Income 2015: $23,2472015Revenue 2016: $119,008Expenses 2016: $82,576Net Income 2016: $36,4322016Revenue 2017: $111,267Expenses 2017: $86,939Net Income 2017: $24,3282017Revenue 2018: $140,048Expenses 2018: $90,871Net Income 2018: $49,1772018Revenue 2019: $127,379Expenses 2019: $100,394Net Income 2019: $26,9852019Revenue 2020: $88,193Expenses 2020: $78,776Net Income 2020: $9,4172020Revenue 2021: $73,385Expenses 2021: $91,525Net Income 2021: -$18,1402021Revenue 2022: $57,425Expenses 2022: $89,830Net Income 2022: -$32,4052022Revenue 2023: $85,557Expenses 2023: $129,935Net Income 2023: -$44,3782023Revenue 2024: $72,813Expenses 2024: $109,584Net Income 2024: -$36,7712024Revenue 2025: $80,401Expenses 2025: $117,464Net Income 2025: -$37,0632025

Highlighted filing

2019

Revenue$127,379
Expenses$100,394
Net Income$26,985
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 6, 2019
Return Version
2018v3.1
Gross Receipts
$220,947
Mission and Program Overview

Mission

VETERANS ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$171,040$187,616▲ $16,576
Land, Buildings, and Equipment, Net$168,581$178,941▲ $10,360
Cash and Non-Interest-Bearing Accounts$529$578▲ $49
Total Assets$340,150$367,135▲ $26,985
Liabilities
Unsecured Notes Loans Payable$316$316→ $0
Total Liabilities$316$316→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$339,834$366,819▲ $26,985
Total Net Assets Fund Balance$339,834$366,819▲ $26,985
Total Liabilities and Net Assets / Fund Balance$340,150$367,135▲ $26,985

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$149,833$328,343-
Other Land Buildings$13,439$75,646-
Equipment$15,669$100,742-
Compensation and Service Providers

Board Members and Trustees

NameTitle
David Barry1st Vice Commander
Lisa Helm2nd Vice Commander
Roger ParadisAdjutant
Barbara KasiolaChaplin
Russ HelmCommander
Don PrewJudge Advocate
Tom SmithSgt at Arms
Jerry ShedTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,835
Program Service Revenue
$0
Investment Income
$85
Other Revenue
$117,459
All Other Contributions
$3,509
Change in Net Assets
$26,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,071
Grants and Similar Amounts Paid$7,323
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$36,918$0$0$36,918
All Other Expenses$7,509$5,544$0$13,053
Depreciation Depletion$11,867$0$0$11,867
Other Expenses$8,248$0$0$8,248
Grants to Domestic Orgs$7,323--$7,323
Insurance$0$6,670$0$6,670
Office Expenses$0$1,918$0$1,918
Fees for Services Accounting$0$1,200$0$1,200
Information Technology$0$479$0$479
Advertising$150$0$0$150
Travel$88$0$0$88
Total Functional Expenses$77,235$23,159$0$100,394
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$114,836
Gaming Direct Expenses$23,147
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 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
Filing and Contact Details

Filer

Filer Name
AMERICAN LEGION POST # 4 SMITH-WILEY
EIN
01-6029164
Phone
2075829868
Address
46 GRIFFIN STREET, GARDINER, ME 04345

Signing Officer

Name
Jerry Shed
Title
Treasurer
Phone
2075829868
Signed
2019-09-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Shed
Formed
1947
Legal Domicile
Me
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
6

Preparer

Firm
Jack Skehan and Associates
Address
30 BRIDGE STREET, GARDINER, ME 04345
Preparer
Nicole G King
Phone
2075821040
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

CIRCULATED AT MEETING

Pt VI, Line 19

UPON REQUEST

Form 990, Part IX, Line 24E

Misc expenses 4281. 4281.

Form 990, Part IX, Line 24E

BANK FEES

Form 990, Part IX, Line 24E

POSTAGE 550. 550.

Form 990, Part IX, Line 24E

Licenses and permits 4085. 4085.

Form 990, Part IX, Line 24E

SCHOLARSHIPS 500. 500.

Form 990, Part IX, Line 24E

TELEPHONE 909. 909.

Form 990, Part IX, Line 24E

BAD CHECKS

Form 990, Part IX, Line 24E

BAND EXPENSE 875. 875.

Form 990, Part IX, Line 24E

Dues and subscriptions 915. 915.

Form 990, Part IX, Line 24E

COLOR GUARD

Form 990, Part IX, Line 24E

EQUIPMENT RENTAL

Form 990, Part IX, Line 24E

PARADE EXPENSE 900. 900.

Form 990, Part IX, Line 24E

Prizes and awards 38. 38.

Raw XML Appendix400 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/TitleTxt72ND VICE COMMANDER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MISC EXPENSES 4281. 4281.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POSTAGE 550. 550.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LICENSES AND PERMITS 4085. 4085.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SCHOLARSHIPS 500. 500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TELEPHONE 909. 909.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BAD CHECKS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BAND EXPENSE 875. 875.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DUES AND SUBSCRIPTIONS 915. 915.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11COLOR GUARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12EQUIPMENT RENTAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PARADE EXPENSE 900. 900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14PRIZES AND AWARDS 38. 38.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0367135
IRS990/TotalAssetsGrp/BOYAmt0340150
IRS990/TotalAssetsGrp/EOYAmt0367135
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IRS990/TotalContributionsAmt09835
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023159
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt077235
IRS990/TotalFunctionalExpensesGrp/TotalAmt0100394
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0316
IRS990/TotalLiabilitiesEOYAmt0316
IRS990/TotalLiabilitiesGrp/BOYAmt0316
IRS990/TotalLiabilitiesGrp/EOYAmt0316
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0339834
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0366819
IRS990/TotalRevenueGrp/ExclusionAmt085
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0117459
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0127379
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0340150
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0367135
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt088
IRS990/TravelGrp/TotalAmt088
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0339834
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0366819
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0316
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0316
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt049 GRIFFIN ST
IRS990/USAddress/CityNm0GARDINER
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004345
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JERRY SHED
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02075829868
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST # 4 SMITH-WILEY
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0016029164
ReturnHeader/Filer/PhoneNum02075829868
ReturnHeader/Filer/USAddress/AddressLine1Txt046 GRIFFIN STREET
ReturnHeader/Filer/USAddress/CityNm0GARDINER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004345
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0ECBAE62891B8267778197C0B6E6F6B11335CA565
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C7D41B81D7CB98845A74FC0D6870C356253ACA9E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.103.212.154
ReturnHeader/FilingSecurityInformation/IPDt02019-09-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:59:14
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACK SKEHAN AND ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030 BRIDGE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GARDINER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004345
ReturnHeader/PreparerPersonGrp/PhoneNum02075821040
ReturnHeader/PreparerPersonGrp/PreparationDt02019-09-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nicole G King
ReturnHeader/ReturnTs02019-09-13T12:59:23-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.80$1.17$0.37
2024Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$0.73$1.10$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.83$0.00$2.83$0.86$1.30$0.44
2022Detailed filing. Detailed filing data is available for this year.$3.26$0.00$3.26$0.57$0.90$0.32
2021Detailed filing. Detailed filing data is available for this year.$3.59$0.00$3.58$0.73$0.92$0.18
2020Detailed filing. Detailed filing data is available for this year.$3.77$0.00$3.76$0.88$0.79$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.67$0.00$3.67$1.27$1.00$0.27
2018Detailed filing. Detailed filing data is available for this year.$3.40$0.00$3.40$1.40$0.91$0.49
2017Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$1.11$0.87$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.66$1.19$0.83$0.36
2015Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$0.97$0.74$0.23
2014Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$0.94$0.74$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.07$1.86$0.83$0.69$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.17$1.72$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.25$1.57$0.65
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)19 • <$500k nonprofits