Civic Intelligence

Enosburg American Legion Post 42

990 • Fiscal year 2016 • EIN 03-0177802

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 09, 2017

PO Box 572Enosburg Falls, VT 05450-0572

(802) 933-4142

Siviq Scores

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

Liabilities / Assets

85th percentile

0.13x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

53rd percentile

3.6%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

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

Asset Growth

84th percentile

17%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

48th percentile

-0.4%

Faster revenue growth than 48% of similar nonprofits.

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

Assets

Up

$37,312

Up $5,506 (+17%) from 2015

Net Assets

Up

$32,632

Up $3,292 (+11%) from 2015

Liabilities

Up

$4,680

Up $2,214 (+90%) from 2015

Revenue

Down

$90,224

Down $364 (-0.4%) from 2015

Expenses

Down

$86,932

Down $6,284 (-6.7%) from 2015

Net Income

Up

$3,292

Up $5,920 (+225%) from 2015

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $17,630Liabilities 2010: $5,344Net Assets 2010: $12,2862010Assets 2011: $21,970Liabilities 2011: $9,129Net Assets 2011: $12,8412011Assets 2012: $24,165Liabilities 2012: $2,430Net Assets 2012: $21,7352012Assets 2013: $32,186Liabilities 2013: $2,218Net Assets 2013: $29,9682013Assets 2014: $33,695Liabilities 2014: $1,727Net Assets 2014: $31,9682014Assets 2015: $31,806Liabilities 2015: $2,466Net Assets 2015: $29,3402015Assets 2016: $37,312Liabilities 2016: $4,680Net Assets 2016: $32,6322016Assets 2017: $33,517Liabilities 2017: $1,147Net Assets 2017: $32,3702017Assets 2018: $32,584Liabilities 2018: $1,900Net Assets 2018: $30,6842018Assets 2019: $33,066Liabilities 2019: $0Net Assets 2019: $33,0662019Assets 2020: $67,204Liabilities 2020: $10,001Net Assets 2020: $57,2032020Assets 2021: $89,295Liabilities 2021: $11,474Net Assets 2021: $77,8212021Assets 2022: $109,277Liabilities 2022: $1,722Net Assets 2022: $107,5552022Assets 2023: $118,757Liabilities 2023: $2,087Net Assets 2023: $116,6702023Assets 2024: $125,389Liabilities 2024: $753Net Assets 2024: $124,6362024

Highlighted filing

2016

Assets$37,312
Liabilities$4,680
Net Assets$32,632

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $92,175Expenses 2010: $86,751Net Income 2010: $5,4242010Revenue 2011: $120,478Expenses 2011: $119,694Net Income 2011: $7842011Revenue 2012: $93,948Expenses 2012: $97,655Net Income 2012: -$3,7072012Revenue 2013: $104,758Expenses 2013: $96,525Net Income 2013: $8,2332013Revenue 2014: $98,109Expenses 2014: $96,109Net Income 2014: $2,0002014Revenue 2015: $90,588Expenses 2015: $93,216Net Income 2015: -$2,6282015Revenue 2016: $90,224Expenses 2016: $86,932Net Income 2016: $3,2922016Revenue 2017: $96,278Expenses 2017: $96,540Net Income 2017: -$2622017Revenue 2018: $91,210Expenses 2018: $92,896Net Income 2018: -$1,6862018Revenue 2019: $102,208Expenses 2019: $99,826Net Income 2019: $2,3822019Revenue 2020: $70,459Expenses 2020: $46,724Net Income 2020: $23,7352020Revenue 2021: $56,544Expenses 2021: $40,648Net Income 2021: $15,8962021Revenue 2022: $114,733Expenses 2022: $84,999Net Income 2022: $29,7342022Revenue 2023: $97,141Expenses 2023: $88,026Net Income 2023: $9,1152023Revenue 2024: $90,009Expenses 2024: $82,038Net Income 2024: $7,9712024

Highlighted filing

2016

Revenue$90,224
Expenses$86,932
Net Income$3,292
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$227,263
Mission and Program Overview

Mission

The american legion post 42 is a local chapter of a national organization whose purpose is to honor veterans, promote patriotism & assist members in fundraising to support veterans' organizations, scholarships & charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$27,079$32,279▲ $5,200
Land, Buildings, and Equipment, Net$4,727$4,602▼ $125
Prepaid Expenses and Deferred Charges-$431-
Total Assets$31,806$37,312▲ $5,506
Liabilities
Other Liabilities$2,466$4,680▲ $2,214
Total Liabilities$2,466$4,680▲ $2,214
Net Assets / Fund Balance
Unrestricted Net Assets$29,340$32,632▲ $3,292
Total Net Assets Fund Balance$29,340$32,632▲ $3,292
Total Liabilities and Net Assets / Fund Balance$31,806$37,312▲ $5,506

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,602$2,698$7,300
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$16,189
Program Service Revenue
$12,041
Investment Income
$4
Other Revenue
$61,990
All Other Contributions
$7,373
Change in Net Assets
$3,292
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$45,385
Other Expenses$39,772
Grants and Similar Amounts Paid$1,775
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$42,701
Occupancy---$13,438
Payments to Affiliates---$7,771
Insurance---$3,084
All Other Expenses---$3,027
Payroll Taxes---$2,684
Fees for Services Accounting---$1,890
Office Expenses---$1,586
Grants to Domestic Individuals---$1,500
Other Expenses---$1,230
Advertising---$837
Grants to Domestic Orgs---$275
Fees for Services Legal---$120
Interest---$23
Conferences and Meetings---$10
Total Functional Expenses$0$0$0$86,932
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$157,325
Gaming Direct Expenses$117,303
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
Payroll Liabilities$3,255
Undistributed Prize Payout$1,425
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

Form 990, Page 6, Part VI, Line 6

The organizations members had to have served in the military during a conflict which involved the united states.

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

Members elect a board of directors which has limited authority in financial matters. Any expenditure over 100 must be voted on by the membership. The board nominates a house committee which manages the facility.

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

The finance officer reviews before signing and mailing the form.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Enosburg American Legion Post 42
EIN
03-0177802
Phone
8029334142
Address
PO BOX 572, ENOSBURG FALLS, VT 05450-0572

Signing Officer

Name
Richard V Brodeur
Title
Finance Officer
Phone
8029334142
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glenn Riley
Formed
1966
Legal Domicile
Vt
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
183

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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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0STEVE SWEETSER
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGING TICKET SALES AND ACCOUNTING
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0STEVE SWEETSER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 572
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ENOSBURG FALLS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VT
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd005450
IRS990ScheduleG/StatesWhereGamingConductedCd0VT
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONS MEMBERS HAD TO HAVE SERVED IN THE MILITARY DURING A CONFLICT WHICH INVOLVED THE UNITED STATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT A BOARD OF DIRECTORS WHICH HAS LIMITED AUTHORITY IN FINANCIAL MATTERS. ANY EXPENDITURE OVER 100 MUST BE VOTED ON BY THE MEMBERSHIP. THE BOARD NOMINATES A HOUSE COMMITTEE WHICH MANAGES THE FACILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE OFFICER REVIEWS BEFORE SIGNING AND MAILING THE FORM.
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/TotalAssetsBOYAmt031806
IRS990/TotalAssetsEOYAmt037312
IRS990/TotalAssetsGrp/BOYAmt031806
IRS990/TotalAssetsGrp/EOYAmt037312
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016189
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt086932
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02466
IRS990/TotalLiabilitiesEOYAmt04680
IRS990/TotalLiabilitiesGrp/BOYAmt02466
IRS990/TotalLiabilitiesGrp/EOYAmt04680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt029340
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt032632
IRS990/TotalProgramServiceRevenueAmt012041
IRS990/TotalRevenueGrp/ExclusionAmt04
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt074031
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt090224
IRS990/TotalVolunteersCnt0183
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt031806
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037312
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt029340
IRS990/UnrestrictedNetAssetsGrp/EOYAmt032632
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 572
IRS990/USAddress/CityNm0ENOSBURG FALLS
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005450
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD V BRODEUR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08029334142
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ENOSBURG AMERICAN LEGION POST 42
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0ENOS
ReturnHeader/Filer/EIN0030177802
ReturnHeader/Filer/PhoneNum08029334142
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 572
ReturnHeader/Filer/USAddress/CityNm0ENOSBURG FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd0054500572
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FFEB435B6B9BB253838C519831FDC940DC377D85
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D1B70BFABBDE8B24EF23AF0D8401B82DAA816498
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/PreparationDt02017-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE L PHILLIPS CPA
ReturnHeader/ReturnTs02017-11-10T09:17:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.01$1.25$0.90$0.82$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.02$1.17$0.97$0.88$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.02$1.08$1.15$0.85$0.30
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.89$0.11$0.78$0.57$0.41$0.16
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.67$0.10$0.57$0.70$0.47$0.24
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.33$0.00$0.33$1.02$1.00$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.02$0.31$0.91$0.93$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.01$0.32$0.96$0.97$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.05$0.33$0.90$0.87$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.02$0.29$0.91$0.93$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.02$0.32$0.98$0.96$0.02
2013Summary only. Only limited summary data is available for this year.$0.32$0.02$0.30$1.05$0.97$0.08
2012Summary only. Only limited summary data is available for this year.$0.24$0.02$0.22$0.94$0.98$0.04
2011Summary only. Only limited summary data is available for this year.$0.22$0.09$0.13$1.20$1.20$0.01
2010Summary only. Only limited summary data is available for this year.$0.18$0.05$0.12$0.92$0.87$0.05