Civic Intelligence

American Legion Plymouth Post 40

990 • Fiscal year 2017 • EIN 04-2282218

Jan 01, 2017 to Dec 31, 2017 • Filed on May 22, 2018

199 Federal Furnace RoadPlymouth, MA 02360

(508) 746-0009

Siviq Scores

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

Liabilities / Assets

98th percentile

0.88x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

3.17x

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

31st percentile

-3.6%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

17th percentile

-4.6%

Faster asset growth than 17% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

8.3%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,257,644

Down $61,028 (-4.6%) from 2016

Net Assets

Down

$150,909

Down $27,286 (-15%) from 2016

Liabilities

Down

$1,106,735

Down $33,742 (-3.0%) from 2016

Revenue

Up

$349,245

Up $26,708 (+8.3%) from 2016

Expenses

Up

$361,913

Up $3,757 (+1.0%) from 2016

Net Income

Up

-$12,668

Up $22,951 (+64%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $115,210Liabilities 2010: $0Net Assets 2010: $115,2102010Assets 2011: $1,196,179Liabilities 2011: $1,050,000Net Assets 2011: $146,1792011Assets 2012: $1,244,178Liabilities 2012: $1,266,545Net Assets 2012: -$22,3672012Assets 2013: $1,426,903Liabilities 2013: $1,237,375Net Assets 2013: $189,5282013Assets 2014: $1,463,129Liabilities 2014: $1,202,543Net Assets 2014: $260,5862014Assets 2015: $1,392,889Liabilities 2015: $1,171,254Net Assets 2015: $221,6352015Assets 2016: $1,318,672Liabilities 2016: $1,140,477Net Assets 2016: $178,1952016Assets 2017: $1,257,644Liabilities 2017: $1,106,735Net Assets 2017: $150,9092017Assets 2018: $1,186,135Liabilities 2018: $1,072,304Net Assets 2018: $113,8312018Assets 2019: $1,154,406Liabilities 2019: $1,036,383Net Assets 2019: $118,0232019Assets 2020: $1,161,404Liabilities 2020: $1,024,147Net Assets 2020: $137,2572020Assets 2021: $1,174,642Liabilities 2021: $1,005,737Net Assets 2021: $168,9052021Assets 2022: $1,114,395Liabilities 2022: $969,642Net Assets 2022: $144,7532022Assets 2023: $1,089,448Liabilities 2023: $942,634Net Assets 2023: $146,8142023Assets 2024: $1,041,003Liabilities 2024: $891,905Net Assets 2024: $149,0982024

Highlighted filing

2017

Assets$1,257,644
Liabilities$1,106,735
Net Assets$150,909

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $291,9052010Revenue 2011: $158,424Expenses 2011: $183,586Net Income 2011: -$25,1622011Revenue 2012: $323,247Expenses 2012: $343,909Net Income 2012: -$20,6622012Revenue 2013: $460,156Expenses 2013: $397,139Net Income 2013: $63,0172013Revenue 2014: $447,556Expenses 2014: $363,836Net Income 2014: $83,7202014Revenue 2015: $359,002Expenses 2015: $384,470Net Income 2015: -$25,4682015Revenue 2016: $322,537Expenses 2016: $358,156Net Income 2016: -$35,6192016Revenue 2017: $349,245Expenses 2017: $361,913Net Income 2017: -$12,6682017Revenue 2018: $358,639Expenses 2018: $362,864Net Income 2018: -$4,2252018Revenue 2019: $441,954Expenses 2019: $428,107Net Income 2019: $13,8472019Revenue 2020: $327,992Expenses 2020: $341,122Net Income 2020: -$13,1302020Revenue 2021: $453,030Expenses 2021: $421,382Net Income 2021: $31,6482021Revenue 2022: $509,093Expenses 2022: $533,245Net Income 2022: -$24,1522022Revenue 2023: $461,433Expenses 2023: $459,372Net Income 2023: $2,0612023Revenue 2024: $456,526Expenses 2024: $423,611Net Income 2024: $32,9152024

Highlighted filing

2017

Revenue$349,245
Expenses$361,913
Net Income-$12,668
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 22, 2018
Return Version
2017v2.3
Gross Receipts
$438,703
Mission and Program Overview

Mission

To aid and assist active and veterans of the us armed forces, their families and community.

To aid and assist active and veterans of the us armed forces, their families and community. Local meetng establishment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,195,119$1,156,305▼ $38,814
Rtn Earn Endowment Incm Other Fnds$178,195$150,909▼ $27,286
Savings and Temporary Cash Investments$89,370$81,396▼ $7,974
Cash and Non-Interest-Bearing Accounts$27,087$19,943▼ $7,144
Total Assets$1,318,672$1,257,644▼ $61,028
Other Assets Total$7,096--
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,140,177$1,106,586▼ $33,591
Accounts Payable and Accrued Expenses$300$149▼ $151
Total Liabilities$1,140,477$1,106,735▼ $33,742
Net Assets / Fund Balance
Total Net Assets Fund Balance$178,195$150,909▼ $27,286
Total Liabilities and Net Assets / Fund Balance$1,318,672$1,257,644▼ $61,028

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,143,099$192,684$1,335,783
Equipment$8,831$89,688$98,519
Leasehold Improvements$4,375$11,222$15,597
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard HolbrookCommander
Cindy PowersFinance Officer
Stanley SkrabutJr Vice
Revenue and Support

Revenue Composition

Contributions and Grants
$54,868
Program Service Revenue
$0
Investment Income
$26
Other Revenue
$294,351
All Other Contributions
$29,546
Change in Net Assets
$-12,668
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$220,205
Salaries, Compensation, and Employee Benefits$141,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$141,708
All Other Expenses---$122,079
Depreciation Depletion---$38,814
Interest---$30,087
Insurance---$14,066
Advertising---$2,350
Office Expenses---$1,919
Other Expenses---$1,000
Fees for Services Accounting---$845
Payment Travel Entrtnmnt Publicly Ofcl---$600
Conferences and Meetings---$481
Total Functional Expenses$0$0$0$361,913
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,801
Gaming Gross Income$19,514
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Meat Raffles$8,090$8,090-$8,090
Clam Bake$1,285$1,285-$1,285
Total Events$24,801$24,801-$24,801
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

Accountant prepares. Gives to commander for review and signature.

Form 990, Part VI, Line 19

Available upon request to members and the public

Filing and Contact Details

Filer

Filer Name
American Legion Plymouth Post 40
EIN
04-2282218
Phone
5087460009
Address
199 FEDERAL FURNACE ROAD, PLYMOUTH, MA 02360

Signing Officer

Name
Richard Holbrook
Title
Commander
Signed
2018-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Powers
Formed
1932
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
0
Employees
16
Volunteers
60

Preparer

Firm
Good Tax & Accounting Services Inc
Address
11 CHURCHILL RD, PLYMPTON, MA 02367
Preparer
Mary Beth G Garceau
Phone
7815856056
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Difference is the loss shown on 990-t 2017

Form 990, Part XII, Line 2C

Monthly trustee meeting reviews monthly financial statements provided by accountant

Form 990, Part IX, Line 24E

ITEMIZED LIST ATTACHED

Raw XML Appendix353 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCOUNTANT PREPARES. GIVES TO COMMANDER FOR REVIEW AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST TO MEMBERS AND THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIFFERENCE IS THE LOSS SHOWN ON 990-T 2017
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MONTHLY TRUSTEE MEETING REVIEWS MONTHLY FINANCIAL STATEMENTS PROVIDED BY ACCOUNTANT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ITEMIZED LIST ATTACHED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01318672
IRS990/TotalAssetsEOYAmt01257644
IRS990/TotalAssetsGrp/BOYAmt01318672
IRS990/TotalAssetsGrp/EOYAmt01257644
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt054868
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/TotalAmt0361913
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01140477
IRS990/TotalLiabilitiesEOYAmt01106735
IRS990/TotalLiabilitiesGrp/BOYAmt01140477
IRS990/TotalLiabilitiesGrp/EOYAmt01106735
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0178195
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0150909
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0349245
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01318672
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01257644
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0199 FEDERAL FURNACE ROAD
IRS990/USAddress/CityNm0PLYMOUTH
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002360
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD HOLBROOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION PLYMOUTH POST 40
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0042282218
ReturnHeader/Filer/PhoneNum05087460009
ReturnHeader/Filer/USAddress/AddressLine1Txt0199 FEDERAL FURNACE ROAD
ReturnHeader/Filer/USAddress/CityNm0PLYMOUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002360
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05622E7CD47F4C347475614E15ED1F0FC6BBFC364
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05622E7CD47F4C347475614E15ED1F0FC6BBFC364
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId00450722018065ru4hayo
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-05-24
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.62.179.83
ReturnHeader/FilingSecurityInformation/IPDt02018-05-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm018:45:33
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOOD TAX & ACCOUNTING SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011 CHURCHILL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLYMPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002367
ReturnHeader/PreparerPersonGrp/PhoneNum07815856056
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY BETH G GARCEAU
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-05-30T07:00:54-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.89$0.15$0.46$0.42$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.94$0.15$0.46$0.46$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.97$0.14$0.51$0.53$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$1.01$0.17$0.45$0.42$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$1.02$0.14$0.33$0.34$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$1.04$0.12$0.44$0.43$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$1.07$0.11$0.36$0.36$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.26$1.11$0.15$0.35$0.36$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$1.14$0.18$0.32$0.36$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$1.17$0.22$0.36$0.38$0.03
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.46$1.20$0.26$0.45$0.36$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.43$1.24$0.19$0.46$0.40$0.06
2012Summary only. Only limited summary data is available for this year.$1.24$1.27$0.02$0.32$0.34$0.02
2011Summary only. Only limited summary data is available for this year.$1.20$1.05$0.15$0.16$0.18$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.00$0.12$0.29