Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
American Legion Post 148 Amherst
EIN 04-2155179 • 501(c)19 • Amherst, MA
Profile
Our mission is to implement the goals, aspirations, dreams, peace and blessing for our country, friends and families embodied in our preamble.as members of the communities, we work together with elected and appointed officials, law enforcement officers, as well as teachers, guidance counselors and administrators from our local schools to promote activities that benefit our communities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.06x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Down$38,921
Down $3,161 (-7.5%) from 2022
Liabilities
Up$2,363
Up $1,436 (+155%) from 2022
Net Assets
Down$36,558
Down $4,597 (-11%) from 2022
Revenue
Down$105,814
Down $7,819 (-6.9%) from 2022
Expenses
Up$110,411
Up $7,850 (+7.7%) from 2022
Net Income
Down-$4,597
Down $15,669 (-142%) from 2022
Trend Graphs
Filings
Most recent year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $38,921
- Liabilities
- $2,363
- Net assets
- $36,558
- Revenue
- $105,814
- Expenses
- $110,411
- Net income
- -$4,597
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 14, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $198,389
Mission and Program Overview
Mission
Our mission is to implement the goals, aspirations, dreams, peace and blessing for our country, friends and families embodied in our preamble. As members of the communities, we work together with elected and appointed officials, law enforcement officers, as well as teachers, guidance counselors and administrators from our local schools to promote activities that benefit our communities.
Our mission is to implement the goals, aspirations, dreams, peace and blessing for our country, friends and families embodied in our preamble.as members of the communities, we work together with elected and appointed officials, law enforcement officers, as well as teachers, guidance counselors and administrators from our local schools to promote activities that benefit our communities.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| FRATERNAL WAR VETERANS CLUB SERVICE | $0 | $103,911 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PAUL CLEVENGER | Adj And Finance Officer | - | $0 | - | - |
| TERRY FENSTAD | Commander | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 148 Amherst
- EIN
- 04-2155179
- Phone
- 4132539036
- Address
- 96 AMITY STREET, AMHERST, MA 01002
Signing Officer
- Name
- Paul Clevenger
- Title
- Adj and Finance Officer
- Phone
- 4132539036
- Signed
- 2024-11-14
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Boisselle Morton & Wolkowicz Llp
- Address
- 48 BAY ROAD PO BOX 374, HADLEY, MA 01035
- Preparer
- Joseph P Wolkowicz CPA
- Phone
- 4135870099
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest income. Amount: 1.”
Form 990-ez, Part I, Line 7 - Sales of Inventory
“Income: gross receipts: 196,956. Returns and allowances: 0. Less cost of goods sold: 92,575. Gross profit: 104,381. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 0. Cost of labor: 0. Materials and supplies: 92,575. Other costs: 0. Inventory at end of year: 0. Cost of goods sold: 92,575.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: other income. Amount: 182.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 555. Description: other expenses. Amount: 16,127. Total to form 990-ez, line 14: 16,682.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: licenses and permits. Amount: 1,055. Description: insurance. Amount: 11,477. Description: miscellaneous. Amount: 3,288. Total to form 990-ez, line 16: 15,820.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: inventory. Beg. Of year amount: 5,050. End of year amount: 5,050.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable and accrued liabilities. Beg. Of year amount: 927. End of year amount: 2,363.”
Raw XML Appendix120 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PAUL CLEVENGER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4132539036 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 96 AMITY STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | AMHERST |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01002 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 24802 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 22196 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 92575 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4597 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6500 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 42082 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 38921 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 104381 |
| IRS990EZ/GrossReceiptsAmt | 0 | 198389 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 196956 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 12230 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 11675 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 1250 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 41155 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 36558 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 41155 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 36558 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 16682 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PAUL CLEVENGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TERRY FENSTAD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | ADJ AND FINANCE OFFICER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | COMMANDER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 5050 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5050 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 15820 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 182 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OUR MISSION IS TO IMPLEMENT THE GOALS, ASPIRATIONS, DREAMS, PEACE AND BLESSING FOR OUR COUNTRY, FRIENDS AND FAMILIES EMBODIED IN OUR PREAMBLE.AS MEMBERS OF THE COMMUNITIES, WE WORK TOGETHER WITH ELECTED AND APPOINTED OFFICIALS, LAW ENFORCEMENT OFFICERS, AS WELL AS TEACHERS, GUIDANCE COUNSELORS AND ADMINISTRATORS FROM OUR LOCAL SCHOOLS TO PROMOTE ACTIVITIES THAT BENEFIT OUR COMMUNITIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FRATERNAL WAR VETERANS CLUB SERVICE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 103911 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 71409 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 927 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2363 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 110411 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 103911 |
| IRS990EZ/TotalRevenueAmt | 0 | 105814 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | LEGION.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 1. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INCOME: GROSS RECEIPTS: 196,956. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 92,575. GROSS PROFIT: 104,381. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 92,575. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 92,575. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: OTHER INCOME. AMOUNT: 182. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: DEPRECIATION. AMOUNT: 555. DESCRIPTION: OTHER EXPENSES. AMOUNT: 16,127. TOTAL TO FORM 990-EZ, LINE 14: 16,682. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: LICENSES AND PERMITS. AMOUNT: 1,055. DESCRIPTION: INSURANCE. AMOUNT: 11,477. DESCRIPTION: MISCELLANEOUS. AMOUNT: 3,288. TOTAL TO FORM 990-EZ, LINE 16: 15,820. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 5,050. END OF YEAR AMOUNT: 5,050. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED LIABILITIES. BEG. OF YEAR AMOUNT: 927. END OF YEAR AMOUNT: 2,363. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAUL CLEVENGER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ADJ AND FINANCE OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4132539036 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 148 AMHERST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 042155179 |
| ReturnHeader/Filer/PhoneNum | 0 | 4132539036 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 96 AMITY STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | AMHERST |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01002 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 134260189 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BOISSELLE MORTON & WOLKOWICZ LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 48 BAY ROAD PO BOX 374 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HADLEY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 01035 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4135870099 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSEPH P WOLKOWICZ CPA |
| ReturnHeader/ReturnTs | 0 | 2024-11-15T08:12:48-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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