Civic Intelligence

Gray Post No 86 American Legion Department of Maine

990 • Fiscal year 2014 • EIN 01-6029188

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 20, 2015

Organization ProfileN/A
P O Box 428Gray, ME 04039

(207) 657-4884

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

Higher debt load relative to assets than 45% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Net Margin

78th percentile

15%

Higher net margin than 78% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Asset Growth

84th percentile

10.0%

Faster asset growth than 84% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

82nd percentile

25%

Faster revenue growth than 82% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$346,788

Up $31,475 (+10.0%) from 2013

Net Assets

Up

$345,144

Up $31,280 (+10.0%) from 2013

Liabilities

Up

$1,644

Up $195 (+13%) from 2013

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin78th percentile

Revenue

Up

$200,651

Up $40,237 (+25%) from 2013

Expenses

Up

$170,305

Up $17,005 (+11%) from 2013

Net Income

Up

$30,346

Up $23,232 (+327%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$600K$400K$200K$0Assets 2011: $288,485Liabilities 2011: $449Net Assets 2011: $288,0362011Assets 2012: $307,475Liabilities 2012: $1,328Net Assets 2012: $306,1472012Assets 2013: $315,313Liabilities 2013: $1,449Net Assets 2013: $313,8642013Assets 2014: $346,788Liabilities 2014: $1,644Net Assets 2014: $345,1442014Assets 2015: $336,856Liabilities 2015: $1,546Net Assets 2015: $335,3102015Assets 2016: $346,458Liabilities 2016: $2,521Net Assets 2016: $343,9372016Assets 2017: $369,895Liabilities 2017: $2,079Net Assets 2017: $367,8162017Assets 2018: $405,079Liabilities 2018: $1,469Net Assets 2018: $403,6102018Assets 2019: $422,652Liabilities 2019: $1,951Net Assets 2019: $420,7012019Assets 2020: $410,386Liabilities 2020: $915Net Assets 2020: $409,4712020Assets 2021: $440,348Liabilities 2021: $2,170Net Assets 2021: $438,1782021Assets 2022: $473,976Liabilities 2022: $1,239Net Assets 2022: $472,7372022Assets 2023: $529,041Liabilities 2023: $1,333Net Assets 2023: $527,7082023Assets 2024: $567,711Liabilities 2024: $2,017Net Assets 2024: $565,6942024

Highlighted filing

2014

Assets$346,788
Liabilities$1,644
Net Assets$345,144
Open 2014 Filing

Operations Trend

Revenue Growth82nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $131,130Expenses 2011: $131,755Net Income 2011: -$6252011Revenue 2012: $168,213Expenses 2012: $148,939Net Income 2012: $19,2742012Revenue 2013: $160,414Expenses 2013: $153,300Net Income 2013: $7,1142013Revenue 2014: $200,651Expenses 2014: $170,305Net Income 2014: $30,3462014Revenue 2015: $168,259Expenses 2015: $180,767Net Income 2015: -$12,5082015Revenue 2016: $173,845Expenses 2016: $165,604Net Income 2016: $8,2412016Revenue 2017: $178,707Expenses 2017: $160,447Net Income 2017: $18,2602017Revenue 2018: $215,051Expenses 2018: $179,257Net Income 2018: $35,7942018Revenue 2019: $199,430Expenses 2019: $182,339Net Income 2019: $17,0912019Revenue 2020: $75,516Expenses 2020: $86,746Net Income 2020: -$11,2302020Revenue 2021: $151,286Expenses 2021: $122,579Net Income 2021: $28,7072021Revenue 2022: $219,481Expenses 2022: $184,922Net Income 2022: $34,5592022Revenue 2023: $304,072Expenses 2023: $249,101Net Income 2023: $54,9712023Revenue 2024: $300,548Expenses 2024: $262,562Net Income 2024: $37,9862024

Highlighted filing

2014

Revenue$200,651
Expenses$170,305
Net Income$30,346
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 20, 2015
Return Version
2014v5.0
Gross Receipts
$529,655
Mission and Program Overview

Mission

Military Veterans Service Organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$313,864$345,144▲ $31,280
Land, Buildings, and Equipment, Net$208,762$210,459▲ $1,697
Cash and Non-Interest-Bearing Accounts$47,544$61,413▲ $13,869
Savings and Temporary Cash Investments$47,636$60,917▲ $13,281
Inventories for Sale or Use$9,462$11,299▲ $1,837
Prepaid Expenses and Deferred Charges$1,909$2,700▲ $791
Total Assets$315,313$346,788▲ $31,475
Liabilities
Accounts Payable and Accrued Expenses$1,449$1,644▲ $195
Total Liabilities$1,449$1,644▲ $195
Net Assets / Fund Balance
Total Net Assets Fund Balance$313,864$345,144▲ $31,280
Total Liabilities and Net Assets / Fund Balance$315,313$346,788▲ $31,475

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$208,762-$208,762
Equipment$1,697-$1,697
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Don Dobb2nd Vice Commander
Jason HallAdjutant
Jason WhiteCommander
Nathan BurgessExecutive Committee
Tony GanemExecutive Committee
Chuck SchwabFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,345
Program Service Revenue
$0
Investment Income
$283
Other Revenue
$178,023
All Other Contributions
$17,845
Change in Net Assets
$30,346
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$107,320
Salaries, Compensation, and Employee Benefits$62,863
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,244$1,356-$55,600
Occupancy$54,399--$54,399
All Other Expenses$29,071--$29,071
Payroll Taxes$7,127$136-$7,263
Insurance$6,100$687-$6,787
Other Expenses$5,809--$5,809
Conferences and Meetings$1,727--$1,727
Office Expenses-$1,480-$1,480
Fees for Services Accounting$600--$600
Advertising$195--$195
Benefits to Members$122--$122
Total Functional Expenses$166,646$3,659$0$170,305
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$253,385
Gaming Direct Expenses$224,360
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
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
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The American Legion Post 86 has dues paying members. The members elect nominate and elect members to perform the duties and tasks of the various officer positions. All members have the opportunity to attend the monthly membership meetings to hear and deal with old and new business that requires some action by the members(which includes the Officers). The officers for the current year are tasked with managing the financial and physical plant operations of the Post. In addition to the monthly meetings for the entire membership, the Officers and the Various Committees meet to keep the Post functioning properly.”

Member election for additional members Part VI line 7A

“Using an application process, any qualified Veteran is eligible to apply for full membership in the American Legion. Once an application has been filed and the requisite fees have been processed, the applicant is properly vetted by the Membership Committee and recommendation is made to either accept or reject the application for membership.”

Form 990 governing body review Part VI line 11

“No review of the Form 990 has been or will be conducted.”

Governing documents etc available to public Part VI line 19

“The American Legion Post 86 makes all of its books, records, and tax forms available to the publice upon request”

Estimate of average hours per week devoted to related organizations Part VII Col B

“No review has been or will be conducted”

Filing and Contact Details

Filer

Filer Name
The American Legion Post 86
EIN
01-6029188
Address
P O Box 428, Gray, ME 04039

Signing Officer

Name
Charles Schwab
Title
Finance Officer
Phone
2076574884
Signed
2015-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason White
Formed
1927
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
9
Employees
19
Volunteers
15

Preparer

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

Additional Explanations

List of other expenses Part IX line 24E

“Renovations $12,517Equipment 2,197”

Raw XML Appendix358 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01449
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01644
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Military Veterans Service Organization
IRS990/AdvertisingGrp/ProgramServicesAmt0195
IRS990/AdvertisingGrp/TotalAmt0195
IRS990/AllOtherContributionsAmt017845
IRS990/AllOtherExpensesGrp/ProgramServicesAmt029071
IRS990/AllOtherExpensesGrp/TotalAmt029071
IRS990/BenefitsToMembersGrp/ProgramServicesAmt0122
IRS990/BenefitsToMembersGrp/TotalAmt0122
IRS990/BooksInCareOfDetail/PersonNm0chuck A Schwab
IRS990/BooksInCareOfDetail/PhoneNum02076574884
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O Box 428
IRS990/BooksInCareOfDetail/USAddress/CityNm0Gray
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004039
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt047544
IRS990/CashNonInterestBearingGrp/EOYAmt061413
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01727
IRS990/ConferencesMeetingsGrp/TotalAmt01727
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0104644
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt0122
IRS990/CYContributionsGrantsAmt022345
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0283
IRS990/CYOtherExpensesAmt0107320
IRS990/CYOtherRevenueAmt0178023
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt030346
IRS990/CYSalariesCompEmpBnftPaidAmt062863
IRS990/CYTotalExpensesAmt0170305
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0200651
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0This is a Veterans Service Organization committed to support Our Countries Veterans, their Widows and Children
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0166646
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0600
IRS990/FeesForServicesAccountingGrp/TotalAmt0600
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/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt28.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Jason White
IRS990/Form990PartVIISectionAGrp/PersonNm1Don Dobb
IRS990/Form990PartVIISectionAGrp/PersonNm2Jason Hall
IRS990/Form990PartVIISectionAGrp/PersonNm3Chuck Schwab
IRS990/Form990PartVIISectionAGrp/PersonNm4Nathan Burgess
IRS990/Form990PartVIISectionAGrp/PersonNm5Tony Ganem
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt12nd Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt2Adjutant
IRS990/Form990PartVIISectionAGrp/TitleTxt3Finance Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Executive Committee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Executive Committee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01927
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0224360
IRS990/GamingGrossIncomeAmt0253385
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt0122
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0529655
IRS990/GrossRentsGrp/PersonalAmt014833
IRS990/GrossSalesOfInventoryAmt0236049
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0687
IRS990/InsuranceGrp/ProgramServicesAmt06100
IRS990/InsuranceGrp/TotalAmt06787
IRS990/InventoriesForSaleOrUseGrp/BOYAmt09462
IRS990/InventoriesForSaleOrUseGrp/EOYAmt011299
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0283
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0283
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0208762
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0210459
IRS990/LandBldgEquipCostOrOtherBssAmt0210459
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt04500
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Military Veterans Service Organization
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0313864
IRS990/NetAssetsOrFundBalancesEOYAmt0345144
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt029025
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt029025
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0131405
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0131405
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt014833
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt014833
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt054399
IRS990/OccupancyGrp/TotalAmt054399
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01480
IRS990/OfficeExpensesGrp/TotalAmt01480
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Business Licenses
IRS990/OtherExpensesGrp/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/Desc2Entertainment Cost
IRS990/OtherExpensesGrp/Desc3Per Capital Dues
IRS990/OtherExpensesGrp/ProgramServicesAmt01272
IRS990/OtherExpensesGrp/ProgramServicesAmt1346
IRS990/OtherExpensesGrp/ProgramServicesAmt25634
IRS990/OtherExpensesGrp/ProgramServicesAmt35809
IRS990/OtherExpensesGrp/TotalAmt01272
IRS990/OtherExpensesGrp/TotalAmt1346
IRS990/OtherExpensesGrp/TotalAmt25634
IRS990/OtherExpensesGrp/TotalAmt35809
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Juke Box
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01878
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1882
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01878
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1882
IRS990/OtherRevenueTotalAmt02760
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01356
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054244
IRS990/OtherSalariesAndWagesGrp/TotalAmt055600
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0136
IRS990/PayrollTaxesGrp/ProgramServicesAmt07127
IRS990/PayrollTaxesGrp/TotalAmt07263
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01909
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02700
IRS990/PrincipalOfficerNm0Jason White
IRS990/PriorPeriodAdjustmentsAmt0934
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt06907
IRS990/PYContributionsGrantsAmt022345
IRS990/PYGrantsAndSimilarPaidAmt012675
IRS990/PYInvestmentIncomeAmt0214
IRS990/PYOtherExpensesAmt075066
IRS990/PYOtherRevenueAmt0142008
IRS990/PYRevenuesLessExpensesAmt011267
IRS990/PYSalariesCompEmpBnftPaidAmt058652
IRS990/PYTotalExpensesAmt0153300
IRS990/PYTotalRevenueAmt0164567
IRS990/ReconcilationRevenueExpnssAmt030346
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt014833
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0313864
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0345144
IRS990/SavingsAndTempCashInvstGrp/BOYAmt047636
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060917
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0208762
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0208762
IRS990ScheduleD/EquipmentGrp/BookValueAmt01697
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01697
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0210459
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0205737
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0205737
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0224360
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0253385
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0253385
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt029025
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt018623
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt018623
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Kenneth M Wilson
IRS990ScheduleG/GamingManagerServicesProvTxt0He is the Steward of Post Operations
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Kenneth M Wilson
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0Lewiston Road
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Gray
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ME
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd004039
IRS990ScheduleG/StatesWhereGamingConductedCd0ME
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The American Legion Post 86 has dues paying members. The members elect nominate and elect members to perform the duties and tasks of the various officer positions. All members have the opportunity to attend the monthly membership meetings to hear and deal with old and new business that requires some action by the members(which includes the Officers). The officers for the current year are tasked with managing the financial and physical plant operations of the Post. In addition to the monthly meetings for the entire membership, the Officers and the Various Committees meet to keep the Post functioning properly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Using an application process, any qualified Veteran is eligible to apply for full membership in the American Legion. Once an application has been filed and the requisite fees have been processed, the applicant is properly vetted by the Membership Committee and recommendation is made to either accept or reject the application for membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review of the Form 990 has been or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The American Legion Post 86 makes all of its books, records, and tax forms available to the publice upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No review has been or will be conducted
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Renovations $12,517Equipment 2,197
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/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Estimate of average hours per week devoted to related organizations Part VII Col B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0315313
IRS990/TotalAssetsEOYAmt0346788
IRS990/TotalAssetsGrp/BOYAmt0315313
IRS990/TotalAssetsGrp/EOYAmt0346788
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt022345
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03659
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0166646
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170305
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01449
IRS990/TotalLiabilitiesEOYAmt01644
IRS990/TotalLiabilitiesGrp/BOYAmt01449
IRS990/TotalLiabilitiesGrp/EOYAmt01644
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0313864
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0345144
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0166646
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0178306
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0200651
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0315313
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0346788
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Charles Schwab
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum02076574884
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The American Legion Post 86
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0016029188
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 428
ReturnHeader/Filer/USAddress/CityNm0Gray
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004039
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320308855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Larry L Campbell CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0134 Main St Suite 7
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lewiston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004240
ReturnHeader/PreparerPersonGrp/PhoneNum02077832589
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry L Campbell
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-01T16:27:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$346,788
Liabilities
$1,644
Net assets
$345,144
Revenue
$200,651
Expenses
$170,305
Net income
$30,346
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.68$0.02$5.66$3.01$2.63$0.38
2023Detailed filing. Detailed filing data is available for this year.$5.29$0.01$5.28$3.04$2.49$0.55
2022Detailed filing. Detailed filing data is available for this year.$4.74$0.01$4.73$2.19$1.85$0.35
2021Detailed filing. Detailed filing data is available for this year.$4.40$0.02$4.38$1.51$1.23$0.29
2020Detailed filing. Detailed filing data is available for this year.$4.10$0.01$4.09$0.76$0.87$0.11
2019Detailed filing. Detailed filing data is available for this year.$4.23$0.02$4.21$1.99$1.82$0.17
2018Detailed filing. Detailed filing data is available for this year.$4.05$0.01$4.04$2.15$1.79$0.36
2017Detailed filing. Detailed filing data is available for this year.$3.70$0.02$3.68$1.79$1.60$0.18
2016Detailed filing. Detailed filing data is available for this year.$3.46$0.03$3.44$1.74$1.66$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.37$0.02$3.35$1.68$1.81$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.47$0.02$3.45$2.01$1.70$0.30
2013Detailed filing. Detailed filing data is available for this year.$3.15$0.01$3.14$1.60$1.53$0.07
2012Summary only. Only limited summary data is available for this year.$3.07$0.01$3.06$1.68$1.49$0.19
2011Summary only. Only limited summary data is available for this year.$2.88$0.00$2.88$1.31$1.32$0.01