Civic Intelligence

American Legion Post 153

990 • Fiscal year 2015 • EIN 01-6029208

Jan 01, 2015 to Dec 31, 2015 • Filed on Feb 23, 2016

71 South Main StAuburn, ME 04210

(207) 782-1118

Siviq Scores

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

Liabilities / Assets

98th percentile

1.16x

Higher debt load relative to assets than 98% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

85th percentile

0.18x

Higher debt load relative to revenue than 85% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

50th percentile

2.0%

Higher net margin than 50% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

4th percentile

-43%

Faster asset growth than 4% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

52nd percentile

1.8%

Faster revenue growth than 52% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$12,759

Down $9,523 (-43%) from 2014

Net Assets

Down

-$2,060

Down $8,418 (-132%) from 2014

Liabilities

Down

$14,819

Down $1,105 (-6.9%) from 2014

Revenue

Up

$81,962

Up $1,448 (+1.8%) from 2014

Expenses

Down

$80,291

Down $2,562 (-3.1%) from 2014

Net Income

Up

$1,671

Up $4,010 (+171%) from 2014

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2011: $41,001Liabilities 2011: $23,841Net Assets 2011: $17,1602011Assets 2012: $28,757Liabilities 2012: $20,562Net Assets 2012: $8,1952012Assets 2013: $23,058Liabilities 2013: $18,173Net Assets 2013: $4,8852013Assets 2014: $22,282Liabilities 2014: $15,924Net Assets 2014: $6,3582014Assets 2015: $12,759Liabilities 2015: $14,819Net Assets 2015: -$2,0602015Assets 2016: $31,398Liabilities 2016: $28,750Net Assets 2016: $2,6482016Assets 2017: $30,238Liabilities 2017: $28,336Net Assets 2017: $1,9022017Assets 2018: $55,657Liabilities 2018: $27,674Net Assets 2018: $27,9832018Assets 2019: $92,056Liabilities 2019: $20,842Net Assets 2019: $71,2142019Assets 2020: $89,338Liabilities 2020: $27,303Net Assets 2020: $62,0352020Assets 2021: $59,526Liabilities 2021: $573Net Assets 2021: $58,9532021Assets 2022: $76,123Liabilities 2022: $0Net Assets 2022: $76,1232022Assets 2023: $68,919Liabilities 2023: $931Net Assets 2023: $67,9882023Assets 2024: $85,337Liabilities 2024: $0Net Assets 2024: $85,3372024

Highlighted filing

2015

Assets$12,759
Liabilities$14,819
Net Assets-$2,060

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2011: $106,8512011Expenses 2012: $88,6272012Revenue 2013: $79,877Expenses 2013: $83,187Net Income 2013: -$3,3102013Revenue 2014: $80,514Expenses 2014: $82,853Net Income 2014: -$2,3392014Revenue 2015: $81,962Expenses 2015: $80,291Net Income 2015: $1,6712015Revenue 2016: $99,533Expenses 2016: $94,825Net Income 2016: $4,7082016Revenue 2017: $83,419Expenses 2017: $93,586Net Income 2017: -$10,1672017Revenue 2018: $129,105Expenses 2018: $103,023Net Income 2018: $26,0822018Revenue 2019: $150,208Expenses 2019: $108,741Net Income 2019: $41,4672019Revenue 2020: $65,306Expenses 2020: $76,402Net Income 2020: -$11,0962020Revenue 2021: $96,380Expenses 2021: $97,223Net Income 2021: -$8432021Revenue 2022: $82,856Expenses 2022: $106,993Net Income 2022: -$24,1372022Revenue 2023: $93,764Expenses 2023: $109,818Net Income 2023: -$16,0542023Revenue 2024: $118,684Expenses 2024: $101,407Net Income 2024: $17,2772024

Highlighted filing

2015

Revenue$81,962
Expenses$80,291
Net Income$1,671
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 23, 2016
Return Version
2015v2.1
Gross Receipts
$192,108
Mission and Program Overview

Mission

To implement the goals, aspirations, dreams, peace and blessings for our country, friends, and families embodied in our preamble

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,130$9,876▲ $1,746
Inventories for Sale or Use$2,000$2,000→ $0
Land, Buildings, and Equipment, Net$2,063$883▼ $1,180
Rtn Earn Endowment Incm Other Fnds$-3,731$-2,060▲ $1,671
Total Assets$12,193$12,759▲ $566
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,656$12,970▼ $2,686
Accounts Payable and Accrued Expenses$268$1,849▲ $1,581
Total Liabilities$15,924$14,819▼ $1,105
Net Assets / Fund Balance
Total Net Assets Fund Balance$-3,731$-2,060▲ $1,671
Total Liabilities and Net Assets / Fund Balance$12,193$12,759▲ $566

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$79,625$79,625
Equipment$883$19,591$20,474
Compensation and Service Providers

Board Members and Trustees

NameTitle
David Jacob Pratt1st Vice President
Bill WatsonTrustee
Fern LabbeTrustee
Ken WinterAdjutant
Claire PoirierChaplain
Dan St PierreCommander
Levite DupuisFinance Officer
Roger RoyHistorian
Paul LheureuxJudge Advocate
Bud CaouetteSargent at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$16,485
Program Service Revenue
$500
Investment Income
$2
Other Revenue
$64,975
Change in Net Assets
$1,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,189
Salaries, Compensation, and Employee Benefits$33,102
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$29,522--$29,522
Occupancy$22,483--$22,483
All Other Expenses$10,562--$10,562
Payroll Taxes$3,580--$3,580
Interest$1,257--$1,257
Depreciation Depletion$1,180--$1,180
Office Expenses$958--$958
Fees for Services Accounting$750--$750
Advertising$466--$466
Other Expenses$218--$218
Total Functional Expenses$80,291$0$0$80,291
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$81,451
Gaming Direct Expenses$61,159
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

American Legion Post 153 has dues paying members. The members nominate and elect members to perform the duties and taks of the various office positions. All members have the opportunity to attend the monthly membership meetins to hear, discuss, and act upon old and new business that requires some action by the members(including the officers). The officers for the current year are tasked with managing the financial and physical plant of the Post. In addition to the monthly meetings for the entire membership, the officers and 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 bee processed, the applicant is vetted by the Membership Committee and a recommendation is made to either accepet or reject the application for membership.

Governing body decisions Part VI line 7B

At a regularly scheduled meeting of the membership, any member can inquire about a decision that has been made by the governing body. Adequate time and explanation will be given to any question that has been asked by a member. Following Roberts Rules of Order, a motion and a proper second along with discussion followed by a majority vote of a quorum present at a meeting could bring the question to the floor for further action.

Form 990 governing body review Part VI line 11

The form 990 will be placed the meeting schedule under new business and presented by the Finance Officer to the Members present at the meeting.

Governing documents etc available to public Part VI line 19

The Membership has been made aware that all books, records, tax returns, gaming reports, and minutes of the meetings are open for inspection and review. If there was a request from others for information it would be furnished to them

Filing and Contact Details

Filer

Filer Name
American Legion Post 153
EIN
01-6029208
Address
71 SOUTH MAIN ST, AUBURN, ME 04210

Signing Officer

Name
Levite Dupuis
Title
Finance Officer
Phone
2077821118
Signed
2016-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan St Pierre
Formed
1945
Legal Domicile
Me
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
20

Preparer

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

Additional Explanations

List of other expenses Part IX line 24E

License 2578recon discrepancies -792annual report 60equip. Rental 534laundry 52payroll proc. Fee 1436supplies 258miscellaneous 881w/c insurance 880gen. Liab. Ins. 4310sales tax 325

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IRS990/RevenueAmt0192883
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-3731
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-2060
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt079625
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt079625
IRS990ScheduleD/EquipmentGrp/BookValueAmt0883
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019591
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020474
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0883
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt041774
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt041774
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt061159
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt081451
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt081451
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt020292
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt019385
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt019385
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Levite Dupuis
IRS990ScheduleG/GamingManagerServicesProvTxt0Managerial
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Levite Dupuis
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt071 South Main St
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Auburn
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ME
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd004210
IRS990ScheduleG/StatesWhereGamingConductedCd0ME
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0American Legion Post 153 has dues paying members. The members nominate and elect members to perform the duties and taks of the various office positions. All members have the opportunity to attend the monthly membership meetins to hear, discuss, and act upon old and new business that requires some action by the members(including the officers). The officers for the current year are tasked with managing the financial and physical plant of the Post. In addition to the monthly meetings for the entire membership, the officers and 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 bee processed, the applicant is vetted by the Membership Committee and a recommendation is made to either accepet or reject the application for membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2At a regularly scheduled meeting of the membership, any member can inquire about a decision that has been made by the governing body. Adequate time and explanation will be given to any question that has been asked by a member. Following Roberts Rules of Order, a motion and a proper second along with discussion followed by a majority vote of a quorum present at a meeting could bring the question to the floor for further action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The form 990 will be placed the meeting schedule under new business and presented by the Finance Officer to the Members present at the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Membership has been made aware that all books, records, tax returns, gaming reports, and minutes of the meetings are open for inspection and review. If there was a request from others for information it would be furnished to them
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LICENSE 2578RECON DISCREPANCIES -792ANNUAL REPORT 60EQUIP. RENTAL 534LAUNDRY 52PAYROLL PROC. FEE 1436SUPPLIES 258MISCELLANEOUS 881W/C INSURANCE 880GEN. LIAB. INS. 4310SALES TAX 325
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/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012193
IRS990/TotalAssetsEOYAmt012759
IRS990/TotalAssetsGrp/BOYAmt012193
IRS990/TotalAssetsGrp/EOYAmt012759
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016485
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt080291
IRS990/TotalFunctionalExpensesGrp/TotalAmt080291
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015924
IRS990/TotalLiabilitiesEOYAmt014819
IRS990/TotalLiabilitiesGrp/BOYAmt015924
IRS990/TotalLiabilitiesGrp/EOYAmt014819
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-3731
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2060
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt080291
IRS990/TotalProgramServiceRevenueAmt0500
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065477
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt081962
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012193
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012759
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEVITE DUPUIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02077821118
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 153
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0016029208
ReturnHeader/Filer/USAddress/AddressLine1Txt071 SOUTH MAIN ST
ReturnHeader/Filer/USAddress/CityNm0AUBURN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004210
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320308855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Larry L Campbell CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0134 Main St 7
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lewiston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004240
ReturnHeader/PreparerPersonGrp/PhoneNum02077832589
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry L Campbell
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-02-23T10:19:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$1.19$1.01$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.69$0.01$0.68$0.94$1.10$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.83$1.07$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.59$0.96$0.97$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.27$0.62$0.65$0.76$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.92$0.21$0.71$1.50$1.09$0.41
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.28$0.28$1.29$1.03$0.26
2017Detailed filing. Detailed filing data is available for this year.$0.30$0.28$0.02$0.83$0.94$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.29$0.03$1.00$0.95$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.15$0.02$0.82$0.80$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.16$0.06$0.81$0.83$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.23$0.18$0.05$0.80$0.83$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.21$0.08$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.24$0.17$1.07