Civic Intelligence

American Legion Post 153

990 • Fiscal year 2013 • EIN 01-6029208

Jan 01, 2013 to Dec 31, 2013 • Filed on May 05, 2014

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

97th percentile

0.79x

Higher debt load relative to assets than 97% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

87th percentile

0.23x

Higher debt load relative to revenue than 87% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Net Margin

38th percentile

-4.1%

Higher net margin than 38% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Asset Growth

10th percentile

-20%

Faster asset growth than 10% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$23,058

Down $5,699 (-20%) from 2012

Net Assets

Down

$4,885

Down $3,310 (-40%) from 2012

Liabilities

Down

$18,173

Down $2,389 (-12%) from 2012

Revenue

$79,877

No earlier filing loaded for comparison.

Expenses

Down

$83,187

Down $5,440 (-6.1%) from 2012

Net Income

-$3,310

No earlier filing loaded for comparison.

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

2013

Assets$23,058
Liabilities$18,173
Net Assets$4,885

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

2013

Revenue$79,877
Expenses$83,187
Net Income-$3,310
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 5, 2014
Return Version
2013v3.1
Gross Receipts
$190,559
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
Land, Buildings, and Equipment, Net$15,458$13,605▼ $1,853
Savings and Temporary Cash Investments$9,506--
Cash and Non-Interest-Bearing Accounts$1,793$7,453▲ $5,660
Rtn Earn Endowment Incm Other Fnds$8,195$4,885▼ $3,310
Inventories for Sale or Use$2,000$2,000→ $0
Total Assets$28,757$23,058▼ $5,699
Liabilities
Mortgage Notes Payable Secured by Investment Property$20,532$18,173▼ $2,359
Accounts Payable and Accrued Expenses$30--
Total Liabilities$20,562$18,173▼ $2,389
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,195$4,885▼ $3,310
Total Liabilities and Net Assets / Fund Balance$28,757$23,058▼ $5,699

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,605$86,494$100,099
Compensation and Service Providers

Board Members and Trustees

NameTitle
Hugh Brown1st Vice President
Colby Dill2nd Vice President
Carl DouglassTrustee
Fern LabbeTrustee
Ken WinterAdjutant
Denis BeaulieuChaplain
Paul BernardCommander
Levite DupuisFinance Officer
Roger RoyHistorian
John ConleyJudge Advocate
Don BeaulieuSargent at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$14,647
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$65,226
All Other Contributions
$4,931
Change in Net Assets
$-3,310
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,131
Salaries, Compensation, and Employee Benefits$34,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$26,268--$26,268
Occupancy$19,702--$19,702
Payroll Taxes$7,788--$7,788
Insurance$7,321--$7,321
Fees for Services Other$2,275--$2,275
All Other Expenses$2,228--$2,228
Depreciation Depletion$1,853--$1,853
Interest$1,592--$1,592
Fees for Services Accounting$750--$750
Office Expenses$746--$746
Other Expenses$555--$555
Advertising$458--$458
Total Functional Expenses$83,187$0$0$83,187
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$86,978
Gaming Direct Expenses$67,421
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
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
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

EIN
01-6029208

Signing Officer

Name
Levite Dupuis
Title
Finance Officer
Phone
2077821118
Signed
2014-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Bernard
Formed
1945
Legal Domicile
Me
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
10

Preparer

Preparer
Larry L Campbell
Phone
2077832589
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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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IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt048650
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt067421
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt086978
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt086978
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt019557
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt018771
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt018771
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.20000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Levite Dupuis
IRS990ScheduleG/GamingManagerServicesProvTxt0Managerial
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Levite Dupuis
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1071 South Main St
IRS990ScheduleG/PersonsWithBooksUSAddress/City0Auburn
IRS990ScheduleG/PersonsWithBooksUSAddress/State0ME
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode004210
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt028757
IRS990/TotalAssetsEOYAmt023058
IRS990/TotalAssetsGrp/BOYAmt028757
IRS990/TotalAssetsGrp/EOYAmt023058
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014647
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt083187
IRS990/TotalFunctionalExpensesGrp/TotalAmt083187
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020562
IRS990/TotalLiabilitiesEOYAmt018173
IRS990/TotalLiabilitiesGrp/BOYAmt020562
IRS990/TotalLiabilitiesGrp/EOYAmt018173
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08195
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04885
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt083187
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065230
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt079877
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028757
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023058
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Levite Dupuis
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum02077821118
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10American Legion Post 153
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0016029208
ReturnHeader/Filer/USAddress/AddressLine1071 South Main St
ReturnHeader/Filer/USAddress/City0Auburn
ReturnHeader/Filer/USAddress/State0ME
ReturnHeader/Filer/USAddress/ZIPCode004210
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320308855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Larry L Campbell CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10134 Main St 7
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Lewiston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode004240
ReturnHeader/PreparerPersonGrp/PhoneNum02077832589
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry L Campbell
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-15T06:08:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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