Civic Intelligence

American Legion Post 12

990 • Fiscal year 2016 • EIN 03-0173713

May 01, 2015 to Apr 30, 2016 • Filed on Dec 12, 2016

35 River StreetRichford, VT 05476

(802) 848-7704

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.01x

Higher debt load relative to revenue than 55% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

8th percentile

-36%

Higher net margin than 8% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

97th percentile

$13,946

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 21.9% of source-year revenue.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

17th percentile

-10%

Faster asset growth than 17% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

39th percentile

-5.5%

Faster revenue growth than 39% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$198,426

Down $23,000 (-10%) from 2015

Net Assets

Down

$197,949

Down $22,726 (-10%) from 2015

Liabilities

Down

$477

Down $274 (-36%) from 2015

Revenue

Down

$63,727

Down $3,682 (-5.5%) from 2015

Expenses

Down

$86,453

Down $3,002 (-3.4%) from 2015

Net Income

Down

-$22,726

Down $680 (-3.1%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $280,314Liabilities 2011: $873Net Assets 2011: $279,4412011Assets 2012: $270,052Liabilities 2012: $785Net Assets 2012: $269,2672012Assets 2013: $252,186Liabilities 2013: $780Net Assets 2013: $251,4062013Assets 2014: $243,506Liabilities 2014: $785Net Assets 2014: $242,7212014Assets 2015: $221,426Liabilities 2015: $751Net Assets 2015: $220,6752015Assets 2016: $198,426Liabilities 2016: $477Net Assets 2016: $197,9492016Assets 2017: $185,131Liabilities 2017: $380Net Assets 2017: $184,7512017Assets 2018: $181,460Liabilities 2018: $470Net Assets 2018: $180,9902018Assets 2019: $161,782Liabilities 2019: $63Net Assets 2019: $161,7192019Assets 2020: $135,434Liabilities 2020: $13Net Assets 2020: $135,4212020Assets 2021: $158,210Liabilities 2021: $173Net Assets 2021: $158,0372021Assets 2022: $144,348Liabilities 2022: $300Net Assets 2022: $144,0482022Assets 2023: $153,458Liabilities 2023: $12,241Net Assets 2023: $141,2172023Assets 2024: $157,345Liabilities 2024: $565Net Assets 2024: $156,7802024Assets 2025: $154,063Liabilities 2025: $508Net Assets 2025: $153,5552025

Highlighted filing

2016

Assets$198,426
Liabilities$477
Net Assets$197,949

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $64,223Expenses 2011: $91,634Net Income 2011: -$27,4112011Revenue 2012: $86,825Expenses 2012: $96,799Net Income 2012: -$9,9742012Revenue 2013: $73,040Expenses 2013: $93,813Net Income 2013: -$20,7732013Revenue 2014: $84,746Expenses 2014: $93,431Net Income 2014: -$8,6852014Revenue 2015: $67,409Expenses 2015: $89,455Net Income 2015: -$22,0462015Revenue 2016: $63,727Expenses 2016: $86,453Net Income 2016: -$22,7262016Revenue 2017: $64,403Expenses 2017: $77,601Net Income 2017: -$13,1982017Revenue 2018: $85,312Expenses 2018: $89,073Net Income 2018: -$3,7612018Revenue 2019: $60,318Expenses 2019: $79,589Net Income 2019: -$19,2712019Revenue 2020: $60,740Expenses 2020: $87,038Net Income 2020: -$26,2982020Revenue 2021: $60,820Expenses 2021: $38,204Net Income 2021: $22,6162021Revenue 2022: $64,034Expenses 2022: $78,023Net Income 2022: -$13,9892022Revenue 2023: $90,466Expenses 2023: $93,297Net Income 2023: -$2,8312023Revenue 2024: $109,920Expenses 2024: $94,357Net Income 2024: $15,5632024Revenue 2025: $117,455Expenses 2025: $120,680Net Income 2025: -$3,2252025

Highlighted filing

2016

Revenue$63,727
Expenses$86,453
Net Income-$22,726
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Dec 12, 2016
Return Version
2015v2.1
Gross Receipts
$272,334
Mission and Program Overview

Mission

The american legion post 12 is a local chapter of a national organization whose purpose is to honor veterans, promote patriotism and assist members in fundraising for veteran organizations, scholarships & local chartities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$220,675$197,949▼ $22,726
Savings and Temporary Cash Investments$129,781$117,891▼ $11,890
Land, Buildings, and Equipment, Net$73,785$70,382▼ $3,403
Cash and Non-Interest-Bearing Accounts$17,772$10,153▼ $7,619
Total Assets$221,426$198,426▼ $23,000
Other Assets Total$88--
Liabilities
Other Liabilities$751$477▼ $274
Total Liabilities$751$477▼ $274
Net Assets / Fund Balance
Total Net Assets Fund Balance$220,675$197,949▼ $22,726
Total Liabilities and Net Assets / Fund Balance$221,426$198,426▼ $23,000

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$66,669$134,889$201,558
Equipment$3,713$50,754$54,467
Other Land Buildings-$4,420-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert StpierreFinance OffiPT$13,946$13,946
Revenue and Support

Revenue Composition

Contributions and Grants
$5,073
Program Service Revenue
$0
Investment Income
$610
Other Revenue
$58,044
All Other Contributions
$644
Change in Net Assets
$-22,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$44,786
Salaries, Compensation, and Employee Benefits$39,490
Grants and Similar Amounts Paid$2,177
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$35,450--$35,450
Occupancy$21,410--$21,410
Fees for Services Accounting-$7,040-$7,040
Payroll Taxes$4,040--$4,040
All Other Expenses$3,488$404-$3,892
Payments to Affiliates-$3,093-$3,093
Other Expenses$1,290--$1,290
Grants to Domestic Orgs$1,177--$1,177
Grants to Domestic Individuals$1,000--$1,000
Office Expenses-$887-$887
Travel-$111-$111
Advertising-$107-$107
Total Functional Expenses$74,811$11,642$0$86,453
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$221,135
Gaming Direct Expenses$182,237
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rooms & Meals Tax Payable$477
Payroll Taxes Payable-
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

Form 990, Page 6, Part VI, Line 6

The organization has 143 members.

Form 990, Page 6, Part VI, Line 7A

The board of directors are elected by the membership.

Form 990, Page 6, Part VI, Line 7B

The executive board is elected by the members. The board has authority to spend up to 500 without member approval. Any grants given to organizations or individuals over 1,000 must be warned. This warning is done via newsletter to all members. Various committees are appointed by the executive board as needed. These committees do not have any authority to spend money without prior approval from the board.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by the financial officer before being signed and filed.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
American Legion Post 12
EIN
03-0173713
Phone
8028487704
Address
35 RIVER STREET, RICHFORD, VT 05476

Signing Officer

Name
Robert Stpierre
Title
Finance Officer
Phone
8028487704
Signed
2016-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Stpierre
Formed
1952
Legal Domicile
Vt
Voting Board Members
6
Independent Board Members
5
Employees
6
Volunteers
20

Preparer

Firm
Belisle Viens Associates Pc
Address
47 PARK STREET, ESSEX JCT, VT 05452
Preparer
Catherine L Phillips CPA
Phone
8028791120
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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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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0220675
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0197949
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0129781
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0117891
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt066669
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0134889
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0201558
IRS990ScheduleD/EquipmentGrp/BookValueAmt03713
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050754
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054467
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04420
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt04420
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0477
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROOMS & MEALS TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt070382
IRS990ScheduleD/TotalLiabilityAmt0477
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0177500
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0177500
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0182237
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0221135
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0221135
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt038898
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt04737
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt04737
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0ROBERT ST PIERRE
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGING TICKET PURCHASES AND ACCOUNTING
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ROBERT STPIERRE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt035 RIVER STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RICHFORD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VT
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd005476
IRS990ScheduleG/StatesWhereGamingConductedCd0VT
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS 143 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD IS ELECTED BY THE MEMBERS. THE BOARD HAS AUTHORITY TO SPEND UP TO 500 WITHOUT MEMBER APPROVAL. ANY GRANTS GIVEN TO ORGANIZATIONS OR INDIVIDUALS OVER 1,000 MUST BE WARNED. THIS WARNING IS DONE VIA NEWSLETTER TO ALL MEMBERS. VARIOUS COMMITTEES ARE APPOINTED BY THE EXECUTIVE BOARD AS NEEDED. THESE COMMITTEES DO NOT HAVE ANY AUTHORITY TO SPEND MONEY WITHOUT PRIOR APPROVAL FROM THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE FINANCIAL OFFICER BEFORE BEING SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0221426
IRS990/TotalAssetsEOYAmt0198426
IRS990/TotalAssetsGrp/BOYAmt0221426
IRS990/TotalAssetsGrp/EOYAmt0198426
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05073
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011642
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt074811
IRS990/TotalFunctionalExpensesGrp/TotalAmt086453
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0751
IRS990/TotalLiabilitiesEOYAmt0477
IRS990/TotalLiabilitiesGrp/BOYAmt0751
IRS990/TotalLiabilitiesGrp/EOYAmt0477
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0220675
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0197949
IRS990/TotalProgramServiceExpensesAmt074811
IRS990/TotalReportableCompFromOrgAmt013946
IRS990/TotalRevenueGrp/ExclusionAmt03717
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054937
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt063727
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0221426
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0198426
IRS990/TravelGrp/ManagementAndGeneralAmt0111
IRS990/TravelGrp/TotalAmt0111
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt035 RIVER STREET
IRS990/USAddress/CityNm0RICHFORD
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005476
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT STPIERRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08028487704
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 12
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0030173713
ReturnHeader/Filer/PhoneNum08028487704
ReturnHeader/Filer/USAddress/AddressLine1Txt035 RIVER STREET
ReturnHeader/Filer/USAddress/CityNm0RICHFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005476
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030318714
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BELISLE VIENS ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt047 PARK STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ESSEX JCT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd005452
ReturnHeader/PreparerPersonGrp/PhoneNum08028791120
ReturnHeader/PreparerPersonGrp/PreparationDt02016-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE L PHILLIPS CPA
ReturnHeader/ReturnTs02016-12-14T09:14:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-05-01
ReturnHeader/TaxPeriodEndDt02016-04-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.54$0.01$1.54$1.17$1.21$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.57$0.01$1.57$1.10$0.94$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.12$1.41$0.90$0.93$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.64$0.78$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.61$0.38$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.61$0.87$0.26
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.60$0.80$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.85$0.89$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.64$0.78$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.64$0.86$0.23
2015Summary only. Only limited summary data is available for this year.$2.21$0.01$2.21$0.67$0.89$0.22
2014Summary only. Only limited summary data is available for this year.$2.44$0.01$2.43$0.85$0.93$0.09
2013Summary only. Only limited summary data is available for this year.$2.52$0.01$2.51$0.73$0.94$0.21
2012Summary only. Only limited summary data is available for this year.$2.70$0.01$2.69$0.87$0.97$0.10
2011Summary only. Only limited summary data is available for this year.$2.80$0.01$2.79$0.64$0.92$0.27