Civic Intelligence

American Legion Post 148 Amherst

990EZ • Fiscal year 2016 • EIN 04-2155179

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization ProfileAMERICANLEGIONALAFIAPOST148.ORG
96 Amity StreetAmherst, MA 01002

(413) 253-9036

Siviq Scores

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

Liabilities / Assets

78th percentile

0.05x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.02x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

62nd percentile

7.7%

Higher net margin than 62% 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

88th percentile

24%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

78th percentile

23%

Faster revenue growth than 78% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$35,225

Up $6,867 (+24%) from 2015

Net Assets

$33,538

No earlier filing loaded for comparison.

Liabilities

Down

$1,687

Down $764 (-31%) from 2015

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin62nd percentile

Revenue

Up

$98,562

Up $18,119 (+23%) from 2015

Expenses

Up

$90,932

Up $8,188 (+9.9%) from 2015

Net Income

Up

$7,630

Up $9,931 (+432%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$80K$60K$40K$20K$0Assets 2010: $34,224Liabilities 2010: $1,2062010Assets 2011: $30,972Liabilities 2011: $2,3332011Assets 2012: $28,908Liabilities 2012: $3,1032012Assets 2013: $33,478Liabilities 2013: $4,0522013Assets 2014: $33,526Liabilities 2014: $5,3182014Assets 2015: $28,358Liabilities 2015: $2,4512015Assets 2016: $35,225Liabilities 2016: $1,687Net Assets 2016: $33,5382016Assets 2017: $55,020Liabilities 2017: $1,831Net Assets 2017: $53,1892017Assets 2018: $61,232Liabilities 2018: $2,977Net Assets 2018: $58,2552018Assets 2019: $58,160Liabilities 2019: $12,481Net Assets 2019: $45,6792019Assets 2020: $41,322Liabilities 2020: $15,077Net Assets 2020: $26,2452020Assets 2021: $44,753Liabilities 2021: $14,670Net Assets 2021: $30,0832021Assets 2022: $42,082Liabilities 2022: $927Net Assets 2022: $41,1552022Assets 2023: $38,921Liabilities 2023: $2,363Net Assets 2023: $36,5582023

Highlighted filing

2016

Assets$35,225
Liabilities$1,687
Net Assets$33,538
Open 2016 Filing

Operations Trend

Revenue Growth78th percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $96,147Expenses 2010: $95,941Net Income 2010: $2062010Revenue 2011: $87,324Expenses 2011: $91,703Net Income 2011: -$4,3792011Revenue 2012: $89,620Expenses 2012: $92,454Net Income 2012: -$2,8342012Revenue 2013: $88,335Expenses 2013: $84,714Net Income 2013: $3,6212013Revenue 2014: $87,285Expenses 2014: $88,503Net Income 2014: -$1,2182014Revenue 2015: $80,443Expenses 2015: $82,744Net Income 2015: -$2,3012015Revenue 2016: $98,562Expenses 2016: $90,932Net Income 2016: $7,6302016Revenue 2017: $108,604Expenses 2017: $88,953Net Income 2017: $19,6512017Revenue 2018: $117,039Expenses 2018: $111,973Net Income 2018: $5,0662018Revenue 2019: $105,354Expenses 2019: $117,930Net Income 2019: -$12,5762019Revenue 2020: $15,916Expenses 2020: $35,350Net Income 2020: -$19,4342020Revenue 2021: $51,333Expenses 2021: $47,495Net Income 2021: $3,8382021Revenue 2022: $113,633Expenses 2022: $102,561Net Income 2022: $11,0722022Revenue 2023: $105,814Expenses 2023: $110,411Net Income 2023: -$4,5972023

Highlighted filing

2016

Revenue$98,562
Expenses$90,932
Net Income$7,630
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$170,091
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.

Fraternal war veterans club service

Program Services

DescriptionGrantsExpenses
FRATERNAL WAR VETERANS CLUB SERVICE-$90,932
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAUL CLEVENGERAdj And Finance Officer-$0--
TERRY FENSTADCommander-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 148 Amherst
EIN
04-2155179
Address
96 AMITY STREET, AMHERST, MA 01002

Signing Officer

Name
Paul Clevenger
Title
Adj and Finance
Phone
4132539036
Signed
2017-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Ilse W Shumway CPA
Address
409 Main Street Suite 256, Amherst, MA 01002
Preparer
Ilse W Shumway CPA
Phone
4132539966
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountSODA 1,665FOOD 443VENDING 2,129”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 774INSURANCE 7,854CABLE 1,944LAUNDRY/LINEN 1,822LICENSE/PERMITS 2,259DUES 1,400RUBBISH 983TELEPHONE 618FORM 180 TAXES 953OVER/SHORT & MISC 290PAYROLL TAXES 3,659”

Description of other assets Part II line 24

“Category Beginning of Year End of YearINVENTORY 5,050 5,050PREPAID 0 963”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearPAYROLL TAX LIABILITIES 1,098 533SALES TAX LIABILITIES 1,024 1,154OTHER LIABILITIES 329 0”

Raw XML Appendix154 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0PAUL CLEVENGER
IRS990EZ/BooksInCareOfDetail/PhoneNum04132539036
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AMHERST
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001002
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06117
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012794
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/ExcessOrDeficitForYearAmt07630
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IRS990EZ/GrossSalesOfInventoryAmt0164104
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt017192
IRS990EZ/LandAndBuildingsGrp/EOYAmt016418
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt01750
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt025908
IRS990EZ/NetAssetsOrFundBalancesEOYAmt033538
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt025908
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt033538
IRS990EZ/OccupancyRentUtltsAndMaintAmt010823
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL CLEVENGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TERRY FENSTAD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ADJ AND FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1COMMANDER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05050
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06013
IRS990EZ/OtherExpensesTotalAmt022556
IRS990EZ/OtherRevenueTotalAmt04237
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FRATERNAL WAR VETERANS CLUB SERVICE
IRS990EZ/PrintingPublicationsPostageAmt0387
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FRATERNAL WAR VETERANS CLUB SERVICE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt090932
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt039166
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02451
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01687
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt090932
IRS990EZ/TotalProgramServiceExpensesAmt090932
IRS990EZ/TotalRevenueAmt098562
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02368
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03020
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04823
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01163
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013124
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0168341
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0146202
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0149397
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0147701
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0157656
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0769297
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0782421
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0170091
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0148570
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0152417
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0152524
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0158819
IRS990ScheduleA/Total509Grp/TotalAmt0782421
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0170091
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0148570
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0152417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0152525
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0158820
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0782423
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountSODA 1,665FOOD 443VENDING 2,129
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 774INSURANCE 7,854CABLE 1,944LAUNDRY/LINEN 1,822LICENSE/PERMITS 2,259DUES 1,400RUBBISH 983TELEPHONE 618FORM 180 TAXES 953OVER/SHORT & MISC 290PAYROLL TAXES 3,659
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearINVENTORY 5,050 5,050PREPAID 0 963
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearPAYROLL TAX LIABILITIES 1,098 533SALES TAX LIABILITIES 1,024 1,154OTHER LIABILITIES 329 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADJ AND FINANCE
ReturnHeader/BusinessOfficerGrp/PhoneNum04132539036
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 148 AMHERST
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0042155179
ReturnHeader/Filer/USAddress/AddressLine1Txt096 AMITY STREET
ReturnHeader/Filer/USAddress/CityNm0AMHERST
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.79.238.182
ReturnHeader/FilingSecurityInformation/IPDt02017-11-15
ReturnHeader/FilingSecurityInformation/IPTm018:26:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043510543
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0409 Main Street Suite 256
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Amherst
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001002
ReturnHeader/PreparerPersonGrp/PhoneNum04132539966
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ilse W Shumway CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-15T18:25:52-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,225
Liabilities
$1,687
Net assets
$33,538
Revenue
$98,562
Expenses
$90,932
Net income
$7,630
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$1.06$1.10$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.41$1.14$1.03$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.15$0.30$0.51$0.47$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.15$0.26$0.16$0.35$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.12$0.46$1.05$1.18$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.03$0.58$1.17$1.12$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$1.09$0.89$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.02$0.34$0.99$0.91$0.08
2015Summary only. Only limited summary data is available for this year.$0.28$0.02$0.80$0.83$0.02
2014Summary only. Only limited summary data is available for this year.$0.34$0.05$0.87$0.89$0.01
2013Summary only. Only limited summary data is available for this year.$0.33$0.04$0.88$0.85$0.04
2012Summary only. Only limited summary data is available for this year.$0.29$0.03$0.90$0.92$0.03
2011Summary only. Only limited summary data is available for this year.$0.31$0.02$0.87$0.92$0.04
2010Summary only. Only limited summary data is available for this year.$0.34$0.01$0.96$0.96$0.00