Civic Intelligence

American Legion

EIN 02-6012248 • 501(c)19 • Manchester, NH

Manchester, NH
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

11th percentile

-47%

Higher net margin than 11% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

45th percentile

-1.2%

Faster asset growth than 45% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

1st percentile

-97%

Faster revenue growth than 1% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$277,566

Down $3,297 (-1.2%) from 2019

Liabilities

Down

$0

Down $111 (-100%) from 2019

Net Assets

Down

$277,566

Down $3,186 (-1.1%) from 2019

Operations
Liabilities / Revenue57th percentileNet Margin11th percentile

Revenue

Down

$7,070

Down $213,061 (-97%) from 2019

Expenses

Down

$10,367

Down $86,785 (-89%) from 2019

Net Income

Down

-$3,297

Down $126,276 (-103%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $418,046Liabilities 2010: $137,712Net Assets 2010: $280,3342010Assets 2011: $401,458Liabilities 2011: $129,353Net Assets 2011: $272,1052011Assets 2012: $382,099Liabilities 2012: $122,662Net Assets 2012: $259,4372012Assets 2013: $332,325Liabilities 2013: $115,322Net Assets 2013: $217,0032013Assets 2014: $325,231Liabilities 2014: $106,241Net Assets 2014: $218,9902014Assets 2015: $312,069Liabilities 2015: $96,899Net Assets 2015: $215,1702015Assets 2016: $305,883Liabilities 2016: $87,315Net Assets 2016: $218,5682016Assets 2017: $266,863Liabilities 2017: $74,534Net Assets 2017: $192,3292017Assets 2018: $220,803Liabilities 2018: $63,030Net Assets 2018: $157,7732018Assets 2019: $280,863Liabilities 2019: $111Net Assets 2019: $280,7522019Assets 2020: $277,566Liabilities 2020: $0Net Assets 2020: $277,5662020

Highlighted filing

2020

Assets$277,566
Liabilities$0
Net Assets$277,566
Open 2020 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $204,780Expenses 2010: $185,791Net Income 2010: $18,9892010Revenue 2011: $167,706Expenses 2011: $175,935Net Income 2011: -$8,2292011Revenue 2012: $172,967Expenses 2012: $185,635Net Income 2012: -$12,6682012Revenue 2013: $155,268Expenses 2013: $197,702Net Income 2013: -$42,4342013Revenue 2014: $185,708Expenses 2014: $183,721Net Income 2014: $1,9872014Revenue 2015: $167,249Expenses 2015: $171,069Net Income 2015: -$3,8202015Revenue 2016: $167,160Expenses 2016: $163,762Net Income 2016: $3,3982016Revenue 2017: $159,374Expenses 2017: $185,612Net Income 2017: -$26,2382017Revenue 2018: $144,622Expenses 2018: $179,178Net Income 2018: -$34,5562018Revenue 2019: $220,131Expenses 2019: $97,152Net Income 2019: $122,9792019Revenue 2020: $7,070Expenses 2020: $10,367Net Income 2020: -$3,2972020

Highlighted filing

2020

Revenue$7,070
Expenses$10,367
Net Income-$3,297
Open 2020 Filing

Filings

Most recent year

2020 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$277,566
Liabilities
$0
Net assets
$277,566
Revenue
$7,070
Expenses
$10,367
Net income
-$3,297
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Summary only. Only limited summary data is available for this year.$2.78$0.00$2.78$0.07$0.10$0.03
2019Summary only. Only limited summary data is available for this year.$2.81$0.00$2.81$2.20$0.97$1.23
2018Summary only. Only limited summary data is available for this year.$2.21$0.63$1.58$1.45$1.79$0.35
2017Summary only. Only limited summary data is available for this year.$2.67$0.75$1.92$1.59$1.86$0.26
2016Summary only. Only limited summary data is available for this year.$3.06$0.87$2.19$1.67$1.64$0.03
2015Summary only. Only limited summary data is available for this year.$3.12$0.97$2.15$1.67$1.71$0.04
2014Summary only. Only limited summary data is available for this year.$3.25$1.06$2.19$1.86$1.84$0.02
2013Summary only. Only limited summary data is available for this year.$3.32$1.15$2.17$1.55$1.98$0.42
2012Summary only. Only limited summary data is available for this year.$3.82$1.23$2.59$1.73$1.86$0.13
2011Summary only. Only limited summary data is available for this year.$4.01$1.29$2.72$1.68$1.76$0.08
2010Summary only. Only limited summary data is available for this year.$4.18$1.38$2.80$2.05$1.86$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.1
Gross Receipts
$7,070
Mission and Program Overview

Mission

COMMUNITY FELLOWSHIP

Program Services

DescriptionGrantsExpenses
COMMUNITY FELLOWSHIP OF VETERANS$0$10,367
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS CLOUGHCommander-$0--
PAUL JANESFirst Vice Commander-$0--
RON DESCHENEAU2nd Vice Commander-$0--
RUSSELL SPAULDINGAdjutant-$0--
RUSSELL SPAULDINGFinance Officer-$0--
JEAN VALLEChaplain-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 79
EIN
02-6012248
Phone
6036239218
Address
C/O P KELLY CPA 713 CHESTNUT ST, MANCHESTER, NH 03104-3002

Signing Officer

Name
Russell Spaulding
Title
Finance officer
Phone
6036239218
Signed
2021-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Patrick J Kelly CPA
Address
713 CHESTNUT ST, MANCHESTER, NH 03104
Preparer
Patrick J Kelly CPA
Phone
6036696088
Supplemental Narrative

Additional Explanations

Pt VI, Line 7B

“Approved by membership vote”

Pt VI, Line 11B

“Reviewed by finance officer”

Pt VI, Line 15A

“COMPARABLE SALARIES”

Pt VI, Line 15B

“COMPARABLE SALARIES”

Pt VI, Line 19

“BY REQUEST”

Form 990EZ, Part I, Line 8

“Federal tax refund 1360.”

Form 990EZ, Part I, Line 16

“Bank charges 65.”

Form 990EZ, Part I, Line 16

“Dues 45.”

Form 990EZ, Part I, Line 16

“Payments to affiliated organization 3148.”

Form 990EZ, Part I, Line 16

“Licenses 25.”

Form 990EZ, Part I, Line 16

“Payroll taxes 387.”

Form 990EZ, Part I, Line 16

“Miscellaneous 431.”

Form 990EZ, Part II, Line 24

“Due from member 72. 72.”

Raw XML Appendix168 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum06036255183
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MANCHESTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd003103
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0280791
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0277494
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IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt0-3297
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01945
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IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
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IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt01201
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt04509
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0280863
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0277566
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0280863
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0277566
IRS990EZ/OccupancyRentUtltsAndMaintAmt03318
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0THOMAS CLOUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PAUL JANES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RON DESCHENEAU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RUSSELL SPAULDING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RUSSELL SPAULDING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JEAN VALLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1FIRST VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CHAPLAIN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt072
IRS990EZ/OtherAssetsTotalDetail/EOYAmt072
IRS990EZ/OtherExpensesTotalAmt04101
IRS990EZ/OtherRevenueTotalAmt01360
IRS990EZ/PrimaryExemptPurposeTxt0COMMUNITY FELLOWSHIP
IRS990EZ/PrintingPublicationsPostageAmt0239
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COMMUNITY FELLOWSHIP OF VETERANS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt010367
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0764
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt010367
IRS990EZ/TotalProgramServiceExpensesAmt010367
IRS990EZ/TotalRevenueAmt07070
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0NH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0APPROVED BY MEMBERSHIP VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY FINANCE OFFICER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPARABLE SALARIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPARABLE SALARIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Federal tax refund 1360.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank charges 65.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Dues 45.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payments to affiliated organization 3148.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Licenses 25.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Payroll taxes 387.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Miscellaneous 431.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Due from member 72. 72.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 24
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Russell Spaulding
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance officer
ReturnHeader/BusinessOfficerGrp/PhoneNum06036239218
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 79
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0026012248
ReturnHeader/Filer/PhoneNum06036239218
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O P KELLY CPA 713 CHESTNUT ST
ReturnHeader/Filer/USAddress/CityNm0MANCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd0031043002
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PATRICK J KELLY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0713 CHESTNUT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003104
ReturnHeader/PreparerPersonGrp/PhoneNum06036696088
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK J KELLY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-12T13:47:51-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Russell
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Spaulding
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Peer Organizations

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