Civic Intelligence

American Legion Post 207

990 • Fiscal year 2014 • EIN 04-1028140

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 29, 2015

Refreshing map…

83 Park AvenueWest Springfield, MA 01089

(413) 736-9550

Siviq Scores

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

Liabilities / Assets

99th percentile

2.92x

Higher debt load relative to assets than 99% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

97th percentile

1.64x

Higher debt load relative to revenue than 97% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

67th percentile

7.2%

Higher net margin than 67% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

72nd percentile

5.4%

Faster asset growth than 72% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$62,728

Up $3,231 (+5.4%) from 2013

Net Assets

Up

-$120,659

Up $9,984 (+7.6%) from 2013

Liabilities

Down

$183,387

Down $6,753 (-3.6%) from 2013

Revenue

Up

$112,032

Up $11,180 (+11%) from 2013

Expenses

Down

$103,961

Down $13,022 (-11%) from 2013

Net Income

Up

$8,071

Up $24,202 (+150%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100K-$200KAssets 2010: $65,782Liabilities 2010: $161,854Net Assets 2010: -$96,0722010Assets 2011: $70,104Liabilities 2011: $172,993Net Assets 2011: -$102,8892011Assets 2012: $72,414Liabilities 2012: $186,926Net Assets 2012: -$114,5122012Assets 2013: $59,497Liabilities 2013: $190,140Net Assets 2013: -$130,6432013Assets 2014: $62,728Liabilities 2014: $183,387Net Assets 2014: -$120,6592014Assets 2015: $60,433Liabilities 2015: $179,423Net Assets 2015: -$118,9902015Assets 2016: $70,903Liabilities 2016: $172,078Net Assets 2016: -$101,1752016Assets 2017: $82,355Liabilities 2017: $153,313Net Assets 2017: -$70,9582017

Highlighted filing

2014

Assets$62,728
Liabilities$183,387
Net Assets-$120,659

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2010: $20,2702010Expenses 2011: $44,3602011Expenses 2012: $58,9892012Revenue 2013: $100,852Expenses 2013: $116,983Net Income 2013: -$16,1312013Revenue 2014: $112,032Expenses 2014: $103,961Net Income 2014: $8,0712014Revenue 2015: $113,036Expenses 2015: $111,365Net Income 2015: $1,6712015Revenue 2016: $157,568Expenses 2016: $139,754Net Income 2016: $17,8142016Revenue 2017: $142,945Expenses 2017: $126,900Net Income 2017: $16,0452017

Highlighted filing

2014

Revenue$112,032
Expenses$103,961
Net Income$8,071
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 29, 2015
Return Version
2014v5.0
Gross Receipts
$387,567
Mission and Program Overview

Mission

To provide veterans services and activites for veterans and their families, and to support community services for the military and students interested in a military futureto sponsor the american legion little league and to aid in the community charitable activities

To provide veterans services and activites for veterans and their families, and to support community services for the military and students interested in a military future

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$46,657$44,873▼ $1,784
Inventories for Sale or Use$3,560$9,302▲ $5,742
Cash and Non-Interest-Bearing Accounts$3,745$6,097▲ $2,352
Prepaid Expenses and Deferred Charges$4,326$1,247▼ $3,079
Accounts Receivable$1,209$1,209→ $0
Rtn Earn Endowment Incm Other Fnds$-16,132--
Cap Stk Tr Prin Current Funds$-114,511$-120,659▼ $6,148
Total Assets$59,497$62,728▲ $3,231
Liabilities
Mortgage Notes Payable Secured by Investment Property$132,104$125,325▼ $6,779
Accounts Payable and Accrued Expenses$56,136$56,162▲ $26
Other Liabilities$1,900$1,900→ $0
Total Liabilities$190,140$183,387▼ $6,753
Net Assets / Fund Balance
Total Net Assets Fund Balance$-130,643$-120,659▲ $9,984
Total Liabilities and Net Assets / Fund Balance$59,497$62,728▲ $3,231

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$33,767$126,633-
Other Land Buildings$62$12,669-
Land$10,854--
Equipment$190$29,913-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert DavisCommander and Treasurer
Robert McrobbiePost Adjutant
Revenue and Support

Revenue Composition

Contributions and Grants
$570
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$111,462
Change in Net Assets
$8,071
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$60,066
Salaries, Compensation, and Employee Benefits$42,912
Grants and Similar Amounts Paid$983
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$21,289$17,518-$38,807
Other Expenses$22,388--$22,388
Insurance$11,796--$11,796
All Other Expenses$7,762$2,664-$10,426
Payroll Taxes$4,105--$4,105
Interest-$3,461-$3,461
Depreciation Depletion$1,784--$1,784
Fees for Services Accounting-$1,115-$1,115
Fees for Services Other-$1,010-$1,010
Grants to Domestic Orgs$983--$983
Advertising-$550-$550
Office Expenses$510--$510
Total Functional Expenses$77,643$26,318$0$103,961
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable to Employees$1,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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

Members of this organization must be veterans with required dates of service following nationalorganization rules and by-laws.all members have equal voting rights within the organizationmembership meetings are held monthly with additional meetings when necessary

Member election for additional members Part VI line 7A

Members elect other members and vote on new membership acceptance

Governing body decisions Part VI line 7B

There is a board of directors, but all governing matters must be ratified by the membership before any new by-laws or governing acts are implemented

Form 990 governing body review Part VI line 11

Form 990 is done in draft form and submitted to the board of directors where a vote is taken to either accept or deny the filing of the form 990 as prepared

CEO executive director top management comp Part VI line 15A

The wages are determined by a vote of the membership body prior to any changes

Other officer or key employee compensation Part VI line 15B

All wages are determined by past history with current state laws being followed and wages are determined by vote of the membership

Form 990 availability to public Part VI line 18

All books and records are maintained at the facility and members as well as the public may vies the annual reports upon request

Governing documents etc available to public Part VI line 19

All documents are kept on premises and are made available if the members request to view them and if a public request is made, documents that are required by law to be shown, will be with an officer present

Filing and Contact Details

Filer

Filer Name
American Legion Post 207
EIN
04-1028140
Address
83 PARK AVENUE, WEST SPRINGFIELD, MA 01089

Signing Officer

Name
Robert Davis
Title
Commander and T
Phone
4137369550
Signed
2015-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Davis
Formed
1930
Legal Domicile
Ma
Voting Board Members
139
Independent Board Members
139
Employees
7
Volunteers
3

Preparer

Firm
Melchiori Tax & Financial Services
Address
24 SOUTHWICK STREET, Feeding Hills, MA 01030
Preparer
Elizabeth a Melchiori
Phone
4137868727
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Dues and subscriptionscleaningmembership dues paid to statesecurityleague feesfundraising costbar entertainmenttravel reimbursementcash over and underliquor licensemeals tax interest on late filingequipment rental

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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/Form990PartVIISectionAGrp/TitleTxt1POST ADJUTANT
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THIS ORGANIZATION MUST BE VETERANS WITH REQUIRED DATES OF SERVICE FOLLOWING NATIONALORGANIZATION RULES AND BY-LAWS.ALL MEMBERS HAVE EQUAL VOTING RIGHTS WITHIN THE ORGANIZATIONMEMBERSHIP MEETINGS ARE HELD MONTHLY WITH ADDITIONAL MEETINGS WHEN NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT OTHER MEMBERS AND VOTE ON NEW MEMBERSHIP ACCEPTANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS A BOARD OF DIRECTORS, BUT ALL GOVERNING MATTERS MUST BE RATIFIED BY THE MEMBERSHIP BEFORE ANY NEW BY-LAWS OR GOVERNING ACTS ARE IMPLEMENTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS DONE IN DRAFT FORM AND SUBMITTED TO THE BOARD OF DIRECTORS WHERE A VOTE IS TAKEN TO EITHER ACCEPT OR DENY THE FILING OF THE FORM 990 AS PREPARED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WAGES ARE DETERMINED BY A VOTE OF THE MEMBERSHIP BODY PRIOR TO ANY CHANGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL WAGES ARE DETERMINED BY PAST HISTORY WITH CURRENT STATE LAWS BEING FOLLOWED AND WAGES ARE DETERMINED BY VOTE OF THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL BOOKS AND RECORDS ARE MAINTAINED AT THE FACILITY AND MEMBERS AS WELL AS THE PUBLIC MAY VIES THE ANNUAL REPORTS UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS ARE KEPT ON PREMISES AND ARE MADE AVAILABLE IF THE MEMBERS REQUEST TO VIEW THEM AND IF A PUBLIC REQUEST IS MADE, DOCUMENTS THAT ARE REQUIRED BY LAW TO BE SHOWN, WILL BE WITH AN OFFICER PRESENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DUES AND SUBSCRIPTIONSCLEANINGMEMBERSHIP DUES PAID TO STATESECURITYLEAGUE FEESFUNDRAISING COSTBAR ENTERTAINMENTTRAVEL REIMBURSEMENTCASH OVER AND UNDERLIQUOR LICENSEMEALS TAX INTEREST ON LATE FILINGEQUIPMENT RENTAL
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/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
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IRS990/TotalLiabilitiesGrp/EOYAmt0183387
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-130643
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-120659
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt077643
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0111462
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112032
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt059497
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt062728
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030 MOSLEY STREET
IRS990/USAddress/CityNm0WEST SPRINGFIELD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001089
IRS990/VotingMembersGoverningBodyCnt0139
IRS990/VotingMembersIndependentCnt0139
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER AND T
ReturnHeader/BusinessOfficerGrp/PhoneNum04137369550
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 207
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0041028140
ReturnHeader/Filer/USAddress/AddressLine1Txt083 PARK AVENUE
ReturnHeader/Filer/USAddress/CityNm0WEST SPRINGFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001089
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043441247
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MELCHIORI TAX & FINANCIAL SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt024 SOUTHWICK STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Feeding Hills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001030
ReturnHeader/PreparerPersonGrp/PhoneNum04137868727
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH A MELCHIORI
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-10-30T10:37:03-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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