Civic Intelligence

American Legion Club Whiteman-Davidson Post 49

990 • Fiscal year 2022 • EIN 02-0211990

Jan 01, 2022 to Dec 31, 2022 • Filed on Feb 25, 2023

PO Box 3003Northfield, NH 03276

(603) 286-3996

Siviq Scores

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

Liabilities / Assets

54th percentile

0.01x

Higher debt load relative to assets than 54% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.02x

Higher debt load relative to revenue than 61% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2022

Net Margin

23rd percentile

-7.1%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

85th percentile

$3,960

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2022

Asset Growth

31st percentile

-2.1%

Faster asset growth than 31% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

52nd percentile

15%

Faster revenue growth than 52% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$609,675

Down $13,334 (-2.1%) from 2021

Net Assets

Down

$605,984

Down $13,334 (-2.2%) from 2021

Liabilities

Flat

$3,691

Flat from 2021

Revenue

Up

$186,757

Up $25,059 (+15%) from 2021

Expenses

Up

$200,091

Up $9,452 (+5.0%) from 2021

Net Income

Up

-$13,334

Up $15,607 (+54%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $423,582Liabilities 2011: $52,286Net Assets 2011: $371,2962011Assets 2012: $446,900Liabilities 2012: $49,444Net Assets 2012: $397,4562012Assets 2013: $471,993Liabilities 2013: $45,697Net Assets 2013: $426,2962013Assets 2014: $502,000Liabilities 2014: $3,239Net Assets 2014: $498,7612014Assets 2015: $554,716Liabilities 2015: $3,239Net Assets 2015: $551,4772015Assets 2016: $599,787Liabilities 2016: $3,228Net Assets 2016: $596,5592016Assets 2017: $627,808Liabilities 2017: $2,873Net Assets 2017: $624,9352017Assets 2018: $645,686Liabilities 2018: $3,377Net Assets 2018: $642,3092018Assets 2019: $676,986Liabilities 2019: $3,691Net Assets 2019: $673,2952019Assets 2020: $651,950Liabilities 2020: $3,691Net Assets 2020: $648,2592020Assets 2021: $623,009Liabilities 2021: $3,691Net Assets 2021: $619,3182021Assets 2022: $609,675Liabilities 2022: $3,691Net Assets 2022: $605,9842022Assets 2023: $625,226Liabilities 2023: $2,838Net Assets 2023: $622,3882023Assets 2024: $623,866Liabilities 2024: $4,548Net Assets 2024: $619,3182024

Highlighted filing

2022

Assets$609,675
Liabilities$3,691
Net Assets$605,984

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $153,5752011Expenses 2012: $148,2812012Revenue 2013: $179,383Expenses 2013: $150,543Net Income 2013: $28,8402013Revenue 2014: $211,947Expenses 2014: $139,482Net Income 2014: $72,4652014Revenue 2015: $219,563Expenses 2015: $166,847Net Income 2015: $52,7162015Revenue 2016: $211,695Expenses 2016: $166,613Net Income 2016: $45,0822016Revenue 2017: $191,317Expenses 2017: $162,939Net Income 2017: $28,3782017Revenue 2018: $187,607Expenses 2018: $170,233Net Income 2018: $17,3742018Revenue 2019: $209,368Expenses 2019: $178,382Net Income 2019: $30,9862019Revenue 2020: $146,376Expenses 2020: $171,411Net Income 2020: -$25,0352020Revenue 2021: $161,698Expenses 2021: $190,639Net Income 2021: -$28,9412021Revenue 2022: $186,757Expenses 2022: $200,091Net Income 2022: -$13,3342022Revenue 2023: $213,891Expenses 2023: $177,559Net Income 2023: $36,3322023Revenue 2024: $193,471Expenses 2024: $233,874Net Income 2024: -$40,4032024

Highlighted filing

2022

Revenue$186,757
Expenses$200,091
Net Income-$13,334
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 25, 2023
Return Version
2022v5.0
Gross Receipts
$382,349
Mission and Program Overview

Mission

To care for & contribute to the support, comfort & welfare of all who served in the armies of the united states

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$648,259$619,318▼ $28,941
Land, Buildings, and Equipment, Net$505,078$487,478▼ $17,600
Cash and Non-Interest-Bearing Accounts$101,176$106,114▲ $4,938
Prepaid Expenses and Deferred Charges$9,435$8,853▼ $582
Inventories for Sale or Use$7,320$7,230▼ $90
Rtn Earn Endowment Incm Other Fnds$-28,941$-13,334▲ $15,607
Total Assets$623,009$609,675▼ $13,334
Liabilities
Accounts Payable and Accrued Expenses$3,691$3,691→ $0
Total Liabilities$3,691$3,691→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$619,318$605,984▼ $13,334
Total Liabilities and Net Assets / Fund Balance$623,009$609,675▼ $13,334

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$270,333-$270,333
Buildings$200,830$27,030$146,778
Other Land Buildings$16,315--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
MALCOLM HAVLOCK JrFinance OfficerPT$3,960$3,960
CHARLES H LEWIS Jr1st VICE COMMANDERPT$800$800

Board Members and Trustees

NameTitle
Joseph L CainChairman of the Trustees
Lee FrenchTrustee
William B GallagherAdjutant
Thomas N RobertChaplain
Joseph L CainCommander
Toby L LockeSargent at Arms
Christophe T MurphyService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,541
Program Service Revenue
$0
Investment Income
$25
Other Revenue
$177,191
Change in Net Assets
$-13,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,405
Salaries, Compensation, and Employee Benefits$87,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,480--$75,480
Occupancy$28,790--$28,790
Other Expenses$21,707--$21,707
Depreciation Depletion$17,602--$17,602
Fees for Services Other$11,934--$11,934
Conferences and Meetings$8,920--$8,920
Insurance$8,792--$8,792
Payroll Taxes$7,446--$7,446
Fees for Services Accounting$6,498--$6,498
Current Officers, Directors, Trustees, and Key Employees$4,760--$4,760
Total Functional Expenses$200,091$0$0$200,091
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$167,666
Gaming Direct Expenses$123,207
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 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
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

IN ORIGINAL CHARTER

Member election for additional members Part VI line 7A

By vote of members attending meetings

Governing body decisions Part VI line 7B

By vote approval of members attending the meeting

Committee meeting documentation Part VI line 8B

Minutes are taken at all meetings

Form 990 governing body review Part VI line 11

Any member or interested person may request a copy of form 990

CEO executive director top management comp Part VI line 15A

By review of the trustees and approval of the voteing members

Other officer or key employee compensation Part VI line 15B

By review of the trustees and approval of the trustees

Governing documents etc available to public Part VI line 19

Anyone may request a copy of these documents

Filing and Contact Details

Filer

Filer Name
Whiteman-davidson
EIN
02-0211990
Address
PO BOX 3003, NORTHFIELD, NH 03276
Doing Business As
American Legion Post 49

Signing Officer

Name
Joseph Cain
Title
Commander
Phone
6038927196
Signed
2023-02-25
Discuss with paid preparer
Yes

Organization Details

Formed
1920
Legal Domicile
Nh
Voting Board Members
241
Independent Board Members
240
Employees
11

Preparer

Firm
Roland C Seymour Financial Services
Address
123 Park Street, Northfield, NH 03276
Preparer
Roland C Seymour
Phone
6032863996
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING

List of other fees for services expenses Part IX line 11G

All general expenses other than above, utilities, maintenance, insurance; etc.

Raw XML Appendix398 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/TitleTxt11st VICE COMMANDER
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0487478
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0107947
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0171174
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0279121
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0294829
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0123666
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0215622
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0339288
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt044459
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt015708
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt015708
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0CHARLES LEWIS
IRS990ScheduleG/GamingManagerServicesProvTxt0SUPERVISIOR
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingRevenueReceivedByOrgAmt044459
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MALCOLM HAVLOCK
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PARK ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NORTHFIELD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd003276
IRS990ScheduleG/StatesWhereGamingConductedCd0NH
IRS990ScheduleG/ThirdPartyPersonNm0POTTS GAMING LLC
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt0POB 306
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0Belmont
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0NH
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd003220
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN ORIGINAL CHARTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BY VOTE OF MEMBERS ATTENDING MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BY VOTE APPROVAL OF MEMBERS ATTENDING THE MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MINUTES ARE TAKEN AT ALL MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY MEMBER OR INTERESTED PERSON MAY REQUEST A COPY OF FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BY REVIEW OF THE TRUSTEES AND APPROVAL OF THE VOTEING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BY REVIEW OF THE TRUSTEES AND APPROVAL OF THE TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ANYONE MAY REQUEST A COPY OF THESE DOCUMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ALL GENERAL EXPENSES OTHER THAN ABOVE, UTILITIES, MAINTENANCE, INSURANCE; ETC.
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/FormAndLineReferenceDesc3Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0623009
IRS990/TotalAssetsEOYAmt0609675
IRS990/TotalAssetsGrp/BOYAmt0623009
IRS990/TotalAssetsGrp/EOYAmt0609675
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09541
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0200091
IRS990/TotalFunctionalExpensesGrp/TotalAmt0200091
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03691
IRS990/TotalLiabilitiesEOYAmt03691
IRS990/TotalLiabilitiesGrp/BOYAmt03691
IRS990/TotalLiabilitiesGrp/EOYAmt03691
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0619318
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0605984
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0200091
IRS990/TotalReportableCompFromOrgAmt04760
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0177216
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0186757
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0623009
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0609675
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0241
IRS990/VotingMembersIndependentCnt0240
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH CAIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum06038927196
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHITEMAN-DAVIDSON
ReturnHeader/Filer/BusinessNameControlTxt0WHIT
ReturnHeader/Filer/EIN0020211990
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3003
ReturnHeader/Filer/USAddress/CityNm0NORTHFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003276
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020419674
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Roland C Seymour Financial Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0123 Park Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Northfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003276
ReturnHeader/PreparerPersonGrp/PhoneNum06032863996
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Roland C Seymour
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-06-13T14:44:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSEPH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CAIN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$6.24$0.05$6.19$1.93$2.34$0.40
2023Summary only. Only limited summary data is available for this year.$6.25$0.03$6.22$2.14$1.78$0.36
2022Detailed filing. Detailed filing data is available for this year.$6.10$0.04$6.06$1.87$2.00$0.13
2021Summary only. Only limited summary data is available for this year.$6.23$0.04$6.19$1.62$1.91$0.29
2020Summary only. Only limited summary data is available for this year.$6.52$0.04$6.48$1.46$1.71$0.25
2019Summary only. Only limited summary data is available for this year.$6.77$0.04$6.73$2.09$1.78$0.31
2018Summary only. Only limited summary data is available for this year.$6.46$0.03$6.42$1.88$1.70$0.17
2017Summary only. Only limited summary data is available for this year.$6.28$0.03$6.25$1.91$1.63$0.28
2016Summary only. Only limited summary data is available for this year.$6.00$0.03$5.97$2.12$1.67$0.45
2015Summary only. Only limited summary data is available for this year.$5.55$0.03$5.51$2.20$1.67$0.53
2014Summary only. Only limited summary data is available for this year.$5.02$0.03$4.99$2.12$1.39$0.72
2013Summary only. Only limited summary data is available for this year.$4.72$0.46$4.26$1.79$1.51$0.29
2012Summary only. Only limited summary data is available for this year.$4.47$0.49$3.97$1.48
2011Summary only. Only limited summary data is available for this year.$4.24$0.52$3.71$1.54