Civic Intelligence

American Legion 331 Herman a Spear Inc

990 • Fiscal year 2017 • EIN 04-2312715

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 07, 2018

Organization ProfileN/A
3 Judson StreetBeverly, MA 01915

(978) 922-9657

Siviq Scores

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

Liabilities / Assets

99th percentile

1.15x

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

1.27x

Higher debt load relative to revenue than 93% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

23rd percentile

-8.9%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

7th percentile

-11%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

37th percentile

-5.1%

Faster revenue growth than 37% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$299,252

Down $38,517 (-11%) from 2016

Net Assets

Down

-$43,453

Down $23,969 (-123%) from 2016

Liabilities

Down

$342,705

Down $14,548 (-4.1%) from 2016

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin23rd percentile

Revenue

Down

$269,336

Down $14,334 (-5.1%) from 2016

Expenses

Up

$293,305

Up $17,310 (+6.3%) from 2016

Net Income

Down

-$23,969

Down $31,644 (-412%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$400K$200K$0-$200KAssets 2011: $222,458Liabilities 2011: $313,252Net Assets 2011: -$90,7942011Assets 2012: $207,422Liabilities 2012: $303,189Net Assets 2012: -$95,7672012Assets 2013: $251,740Liabilities 2013: $396,904Net Assets 2013: -$145,1642013Assets 2014: $369,366Liabilities 2014: $384,212Net Assets 2014: -$14,8462014Assets 2015: $343,948Liabilities 2015: $371,107Net Assets 2015: -$27,1592015Assets 2016: $337,769Liabilities 2016: $357,253Net Assets 2016: -$19,4842016Assets 2017: $299,252Liabilities 2017: $342,705Net Assets 2017: -$43,4532017Assets 2018: $275,693Liabilities 2018: $327,724Net Assets 2018: -$52,0312018

Highlighted filing

2017

Assets$299,252
Liabilities$342,705
Net Assets-$43,453
Open 2017 Filing

Operations Trend

Revenue Growth37th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $165,396Expenses 2011: $170,772Net Income 2011: -$5,3762011Expenses 2012: $192,5522012Revenue 2013: $144,315Expenses 2013: $193,712Net Income 2013: -$49,3972013Revenue 2014: $172,925Expenses 2014: $192,607Net Income 2014: -$19,6822014Revenue 2015: $223,080Expenses 2015: $235,393Net Income 2015: -$12,3132015Revenue 2016: $283,670Expenses 2016: $275,995Net Income 2016: $7,6752016Revenue 2017: $269,336Expenses 2017: $293,305Net Income 2017: -$23,9692017Revenue 2018: $272,175Expenses 2018: $280,753Net Income 2018: -$8,5782018

Highlighted filing

2017

Revenue$269,336
Expenses$293,305
Net Income-$23,969
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$525,755
Mission and Program Overview

Mission

NONE

Social guests only - for use by american legion, vfw and their guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$261,829$252,211▼ $9,618
Inventories for Sale or Use$18,320$19,400▲ $1,080
Savings and Temporary Cash Investments$24,320$17,290▼ $7,030
Cash and Non-Interest-Bearing Accounts$28,300$5,351▼ $22,949
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-19,484$-43,453▼ $23,969
Total Assets$337,769$299,252▼ $38,517
Other Assets Total$5,000$5,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$357,253$342,705▼ $14,548
Total Liabilities$357,253$342,705▼ $14,548
Net Assets / Fund Balance
Total Net Assets Fund Balance$-19,484$-43,453▼ $23,969
Total Liabilities and Net Assets / Fund Balance$337,769$299,252▼ $38,517

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$25,734$161,916$187,650
Buildings$76,477$85,644$162,121
Land$150,000-$150,000
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Ronald GenestCommander
Ronald InnocentiFinance Officer
Paul BeaulieuJr. Vice Commander
Andrew Van HornSargent at Arms
Patrick CullenSr. Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$22,330
Investment Income
$15
Other Revenue
$246,991
Change in Net Assets
$-23,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,336
Salaries, Compensation, and Employee Benefits$96,969
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$31,200$54,600-$85,800
Conferences and Meetings$29,634--$29,634
All Other Expenses$11,436$6,264-$17,700
Interest-$15,987-$15,987
Depreciation Depletion---$13,838
Insurance-$12,568-$12,568
Other Expenses$10,575$41,171-$10,575
Payroll Taxes$2,755$4,899-$7,654
Occupancy$7,234--$7,234
Other Employee Benefits-$3,515-$3,515
Fees for Services Accounting-$2,137-$2,137
Office Expenses$1,238--$1,238
Total Functional Expenses$138,326$141,141$0$293,305
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Section A, Line 7A

“Officer's are elected by a formal ballot process by the members.”

Form 990, Part VI, Section B, Line 11B

“Elected officers review the form 990 and approve of the filing.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
04-2312715
Phone
9789229657
Address
3 JUDSON STREET, BEVERLY, MA 01915

Signing Officer

Name
Paul Genest
Title
Commander
Phone
9789229657
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Genest
Formed
1947
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
438
Employees
2
Volunteers
0

Preparer

Firm
Lebel & Associates Pc
Address
74 ELM STREET, DANVERS, MA 01923
Preparer
Fredric C Lebel
Phone
9787748290
Raw XML Appendix351 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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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024 CABOT STREET
IRS990/USAddress/CityNm0BEVERLY
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001915
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt0438
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL GENEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum09789229657
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0331 HERMAN A SPEAR INC
ReturnHeader/Filer/BusinessNameControlTxt0HERM
ReturnHeader/Filer/EIN0042312715
ReturnHeader/Filer/PhoneNum09789229657
ReturnHeader/Filer/USAddress/AddressLine1Txt03 JUDSON STREET
ReturnHeader/Filer/USAddress/CityNm0BEVERLY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001915
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09498633941D5A576694DDC5FA49953ECEC1A985A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09498633941D5A576694DDC5FA49953ECEC1A985A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.118.52.70
ReturnHeader/FilingSecurityInformation/IPDt02018-11-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm016:39:41
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043227388
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEBEL & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt074 ELM STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DANVERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001923
ReturnHeader/PreparerPersonGrp/PhoneNum09787748290
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FREDRIC C LEBEL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-14T12:23:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$299,252
Liabilities
$342,705
Net assets
-$43,453
Revenue
$269,336
Expenses
$293,305
Net income
-$23,969
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$2.76$3.28$0.52$2.72$2.81$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.99$3.43$0.43$2.69$2.93$0.24
2016Detailed filing. Detailed filing data is available for this year.$3.38$3.57$0.19$2.84$2.76$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.44$3.71$0.27$2.23$2.35$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.69$3.84$0.15$1.73$1.93$0.20
2013Detailed filing. Detailed filing data is available for this year.$2.52$3.97$1.45$1.44$1.94$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$3.03$0.96$1.93
2011Summary only. Only limited summary data is available for this year.$2.22$3.13$0.91$1.65$1.71$0.05