Civic Intelligence

American Legion Club Newport-21 Inc

990 • Fiscal year 2020 • EIN 03-0173376

Jan 01, 2020 to Dec 31, 2020 • Filed on Feb 01, 2021

PO Box 304Newport, VT 05855

(802) 334-6181

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

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

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

35th percentile

0.00x

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

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Net Margin

53rd percentile

-1.4%

Higher net margin than 53% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Asset Growth

42nd percentile

-2.2%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

20th percentile

-43%

Faster revenue growth than 20% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$329,494

Down $7,320 (-2.2%) from 2019

Net Assets

Down

$329,494

Down $2,104 (-0.6%) from 2019

Liabilities

Down

$0

Down $5,216 (-100%) from 2019

Revenue

Down

$148,571

Down $109,854 (-43%) from 2019

Expenses

Down

$150,675

Down $62,980 (-29%) from 2019

Net Income

Down

-$2,104

Down $46,874 (-105%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $318,928Liabilities 2010: $2,9582010Assets 2011: $355,923Liabilities 2011: $3,454Net Assets 2011: $352,4692011Assets 2012: $303,402Liabilities 2012: $5,622Net Assets 2012: $297,7802012Assets 2013: $296,481Liabilities 2013: $12,385Net Assets 2013: $284,0962013Assets 2014: $283,627Liabilities 2014: $7,067Net Assets 2014: $276,5602014Assets 2015: $290,823Liabilities 2015: $18,226Net Assets 2015: $272,5972015Assets 2016: $273,210Liabilities 2016: $17,361Net Assets 2016: $255,8492016Assets 2017: $285,265Liabilities 2017: $12,263Net Assets 2017: $273,0022017Assets 2018: $298,158Liabilities 2018: $11,330Net Assets 2018: $286,8282018Assets 2019: $336,814Liabilities 2019: $5,216Net Assets 2019: $331,5982019Assets 2020: $329,494Liabilities 2020: $0Net Assets 2020: $329,4942020Assets 2021: $366,162Liabilities 2021: $1,143Net Assets 2021: $365,0192021Assets 2022: $403,258Liabilities 2022: $2,913Net Assets 2022: $400,3452022Assets 2023: $438,044Liabilities 2023: $5,276Net Assets 2023: $432,7682023Assets 2024: $134,009Liabilities 2024: $9,514Net Assets 2024: $124,4952024

Highlighted filing

2020

Assets$329,494
Liabilities$0
Net Assets$329,494

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $65,582Expenses 2010: $81,674Net Income 2010: -$16,0922010Revenue 2011: $114,308Expenses 2011: $77,809Net Income 2011: $36,4992011Revenue 2012: $49,099Expenses 2012: $103,790Net Income 2012: -$54,6912012Revenue 2013: $80,121Expenses 2013: $93,805Net Income 2013: -$13,6842013Revenue 2014: $71,838Expenses 2014: $79,374Net Income 2014: -$7,5362014Revenue 2015: $64,314Expenses 2015: $68,277Net Income 2015: -$3,9632015Revenue 2016: $69,010Expenses 2016: $85,758Net Income 2016: -$16,7482016Revenue 2017: $95,133Expenses 2017: $77,980Net Income 2017: $17,1532017Revenue 2018: $123,790Expenses 2018: $109,964Net Income 2018: $13,8262018Revenue 2019: $258,425Expenses 2019: $213,655Net Income 2019: $44,7702019Revenue 2020: $148,571Expenses 2020: $150,675Net Income 2020: -$2,1042020Revenue 2021: $207,271Expenses 2021: $183,446Net Income 2021: $23,8252021Revenue 2022: $243,799Expenses 2022: $208,473Net Income 2022: $35,3262022Revenue 2023: $280,451Expenses 2023: $248,028Net Income 2023: $32,4232023Revenue 2024: $256,553Expenses 2024: $265,024Net Income 2024: -$8,4712024

Highlighted filing

2020

Revenue$148,571
Expenses$150,675
Net Income-$2,104
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 1, 2021
Return Version
2020v4.0
Gross Receipts
$682,793
Mission and Program Overview

Mission

To provide a safe, warm place for veterans to meet and socialize. To support and assist veterans by providing activities and comraderie, support youth acctivities promoting patriotism and helping keep the area youth directed to positive activities.

To provide a safe, warm place for veterans to meet and socialize. To support and assist veterans by providing activities and comraderie, support youth acctivities promoting patriotism and helping keep the area youth directed to positive activiyies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$331,598$329,494▼ $2,104
Land, Buildings, and Equipment, Net$296,145$296,145→ $0
Cash and Non-Interest-Bearing Accounts$40,669$33,349▼ $7,320
Total Assets$336,814$329,494▼ $7,320
Liabilities
Other Liabilities$5,216--
Total Liabilities$5,216$0▼ $5,216
Net Assets / Fund Balance
Total Net Assets Fund Balance$331,598$329,494▼ $2,104
Total Liabilities and Net Assets / Fund Balance$336,814$329,494▼ $7,320

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$296,145-$296,145
Compensation and Service Providers

Board Members and Trustees

NameTitle
James CroweDirector
Steve Roberts1st Vice Commander
Rosaire Fortin2nd Vice Commander
James JohnsonCommander
Gerald BlaisFinance officer
Richard LafoeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$37,982
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$110,587
All Other Contributions
$13,178
Change in Net Assets
$-2,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,159
Salaries, Compensation, and Employee Benefits$42,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$46,306--$46,306
Other Expenses$42,304--$42,304
Other Salaries and Wages$38,824--$38,824
Insurance$5,261--$5,261
Payroll Taxes$3,692--$3,692
Fees for Services Accounting$3,067--$3,067
All Other Expenses$1,700--$1,700
Office Expenses$1,648--$1,648
Advertising$252--$252
Interest$26--$26
Total Functional Expenses$150,675$0$0$150,675
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$555,598
Gaming Direct Expenses$534,222
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 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
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

Form 990 governing body review Part VI line 11

Forms are reviewed by the finance officer and reported to the governing body.

Form 990 availability to public Part VI line 18

Documents are available on request to the board.

Governing documents etc available to public Part VI line 19

Documents are availabe on request to the board

Filing and Contact Details

Filer

Filer Name
American Legion Club Post 21
EIN
03-0173376
Address
PO Box 304, Newport, VT 05855

Signing Officer

Name
Gerald Blais
Title
finance officer
Phone
8023346181
Signed
2021-02-01
Discuss with paid preparer
Yes

Organization Details

Formed
1950
Legal Domicile
Vt
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
10

Preparer

Firm
Ark CPA Group Inc
Address
375 East Main Street, Newport, VT 05855
Preparer
Daniel Zheng
Phone
8023348322
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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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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0148571
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0336814
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0329494
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Gerald Blais
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0finance officer
ReturnHeader/BusinessOfficerGrp/PhoneNum08023346181
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Club Post 21
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0030173376
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 304
ReturnHeader/Filer/USAddress/CityNm0Newport
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005855
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843426540
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ark CPA Group Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0375 East Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newport
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd005855
ReturnHeader/PreparerPersonGrp/PhoneNum08023348322
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daniel Zheng
ReturnHeader/ReturnTs02021-02-18T15:11:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Gerald
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Blais
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.10$1.24$2.57$2.65$0.08
2023Detailed filing. Detailed filing data is available for this year.$4.38$0.05$4.33$2.80$2.48$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$0.03$4.00$2.44$2.08$0.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$0.01$3.65$2.07$1.83$0.24
2020Detailed filing. Detailed filing data is available for this year.$3.29$0.00$3.29$1.49$1.51$0.02
2019Summary only. Only limited summary data is available for this year.$3.37$0.05$3.32$2.58$2.14$0.45
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$0.11$2.87$1.24$1.10$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.12$2.73$0.95$0.78$0.17
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.17$2.56$0.69$0.86$0.17
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.18$2.73$0.64$0.68$0.04
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.84$0.07$2.77$0.72$0.79$0.08
2013Detailed filing. Detailed filing data is available for this year.$2.96$0.12$2.84$0.80$0.94$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.06$2.98$0.49$1.04$0.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.56$0.03$3.52$1.14$0.78$0.36
2010Summary only. Only limited summary data is available for this year.$3.19$0.03$0.66$0.82$0.16