Civic Intelligence

American Legion Post 122

990 • Fiscal year 2015 • EIN 04-6170153

Jun 01, 2014 to May 31, 2015 • Filed on Sep 30, 2015

200 BroadwayMethuen, MA 01844

(978) 687-9724

Siviq Scores

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

Liabilities / Assets

97th percentile

0.87x

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

94th percentile

0.83x

Higher debt load relative to revenue than 94% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

53rd percentile

3.4%

Higher net margin than 53% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Top Officer Pay

97th percentile

$16,500

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

47th percentile

-0.6%

Faster asset growth than 47% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

32nd percentile

-9.0%

Faster revenue growth than 32% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$113,344

Down $724 (-0.6%) from 2014

Net Assets

Up

$15,129

Up $3,984 (+36%) from 2014

Liabilities

Down

$98,215

Down $4,708 (-4.6%) from 2014

Revenue

Down

$117,808

Down $11,692 (-9.0%) from 2014

Expenses

Down

$113,824

Down $15,195 (-12%) from 2014

Net Income

Up

$3,984

Up $3,503 (+728%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2012: $122,059Liabilities 2012: $111,0672012Assets 2013: $121,601Liabilities 2013: $107,032Net Assets 2013: $14,5692013Assets 2014: $114,068Liabilities 2014: $102,923Net Assets 2014: $11,1452014Assets 2015: $113,344Liabilities 2015: $98,215Net Assets 2015: $15,1292015Assets 2016: $103,054Liabilities 2016: $93,627Net Assets 2016: $9,4272016Assets 2017: $88,619Liabilities 2017: $88,785Net Assets 2017: -$1662017Assets 2018: $85,238Liabilities 2018: $83,487Net Assets 2018: $1,7512018Assets 2019: $87,020Liabilities 2019: $78,183Net Assets 2019: $8,8372019Assets 2020: $81,313Liabilities 2020: $72,622Net Assets 2020: $8,6912020Assets 2021: $77,950Liabilities 2021: $69,675Net Assets 2021: $8,2752021Assets 2022: $82,622Liabilities 2022: $70,125Net Assets 2022: $12,4972022Assets 2023: $82,043Liabilities 2023: $66,980Net Assets 2023: $15,0632023Assets 2024: $75,082Liabilities 2024: $60,723Net Assets 2024: $14,3592024Assets 2025: $70,527Liabilities 2025: $56,321Net Assets 2025: $14,2062025

Highlighted filing

2015

Assets$113,344
Liabilities$98,215
Net Assets$15,129

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2012: $126,430Expenses 2012: $124,087Net Income 2012: $2,3432012Revenue 2013: $137,389Expenses 2013: $133,812Net Income 2013: $3,5772013Revenue 2014: $129,500Expenses 2014: $129,019Net Income 2014: $4812014Revenue 2015: $117,808Expenses 2015: $113,824Net Income 2015: $3,9842015Revenue 2016: $108,853Expenses 2016: $114,555Net Income 2016: -$5,7022016Revenue 2017: $99,746Expenses 2017: $109,339Net Income 2017: -$9,5932017Revenue 2018: $90,493Expenses 2018: $88,576Net Income 2018: $1,9172018Revenue 2019: $90,519Expenses 2019: $83,433Net Income 2019: $7,0862019Revenue 2020: $63,794Expenses 2020: $63,940Net Income 2020: -$1462020Revenue 2021: $28,908Expenses 2021: $29,324Net Income 2021: -$4162021Revenue 2022: $89,828Expenses 2022: $85,606Net Income 2022: $4,2222022Revenue 2023: $124,586Expenses 2023: $122,020Net Income 2023: $2,5662023Revenue 2024: $33,238Expenses 2024: $33,942Net Income 2024: -$7042024Revenue 2025: $71,188Expenses 2025: $71,341Net Income 2025: -$1532025

Highlighted filing

2015

Revenue$117,808
Expenses$113,824
Net Income$3,984
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Sep 30, 2015
Return Version
2014v5.0
Gross Receipts
$187,758
Mission and Program Overview

Mission

Services to veterans and their families

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$83,324$80,579▼ $2,745
Cash and Non-Interest-Bearing Accounts$18,809$23,057▲ $4,248
Rtn Earn Endowment Incm Other Fnds$11,145$15,129▲ $3,984
Savings and Temporary Cash Investments$6,683$5,118▼ $1,565
Inventories for Sale or Use$5,252$4,590▼ $662
Total Assets$114,068$113,344▼ $724
Liabilities
Mortgage Notes Payable Secured by Investment Property$101,646$97,264▼ $4,382
Accounts Payable and Accrued Expenses$1,277$951▼ $326
Total Liabilities$102,923$98,215▼ $4,708
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,145$15,129▲ $3,984
Total Liabilities and Net Assets / Fund Balance$114,068$113,344▼ $724

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$80,579$21,480$102,059
Equipment-$37,184$37,184
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Frank J LavoieTreasurerFT$16,500$16,500

Board Members and Trustees

NameTitle
John ConnorAdjutant
John a DowdCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$3,050
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$114,753
Change in Net Assets
$3,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$95,881
Salaries, Compensation, and Employee Benefits$16,500
Grants and Similar Amounts Paid$1,443
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$39,094
Other Salaries and Wages---$16,500
Insurance---$15,624
All Other Expenses---$5,075
Interest---$4,042
Depreciation Depletion---$2,746
Other Expenses---$2,602
Advertising---$1,389
Office Expenses---$1,245
Fees for Services Accounting---$1,150
Grants to Domestic Individuals---$943
Grants to Domestic Orgs---$500
Total Functional Expenses$0$0$0$113,824
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
Backup withholding compliance
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, Page 6, Part VI, Line 11B

Entity managment review the return prior to signature and filing

Form 990, Page 6, Part VI, Line 19

Documents are available at entity by appointment

Filing and Contact Details

Filer

Filer Name
American Legion Post 122
EIN
04-6170153
Phone
9786879724
Address
200 BROADWAY, METHUEN, MA 01844

Signing Officer

Name
Frank Lavoie
Title
Treasurer
Phone
9786879724
Signed
2015-09-30
Discuss with paid preparer
Yes

Organization Details

Formed
1923
Legal Domicile
Ma
Voting Board Members
190
Independent Board Members
190
Employees
0
Volunteers
5

Preparer

Firm
BLINN FARRELL & COMPANY CPA'S
Address
60 BAILEY BOULEVARD, HAVERHILL, MA 01830
Preparer
Nelson D Blinn CPA
Phone
9783728518
Raw XML Appendix260 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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ReturnHeader/TaxPeriodEndDt02015-05-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.56$0.14$0.71$0.71$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.75$0.61$0.14$0.33$0.34$0.01
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.67$0.15$1.25$1.22$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.70$0.12$0.90$0.86$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.70$0.08$0.29$0.29$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.73$0.09$0.64$0.64$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.78$0.09$0.91$0.83$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.83$0.02$0.90$0.89$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.89$0.00$1.00$1.09$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.94$0.09$1.09$1.15$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.13$0.98$0.15$1.18$1.14$0.04
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.14$1.03$0.11$1.30$1.29$0.00
2013Summary only. Only limited summary data is available for this year.$1.22$1.07$0.15$1.37$1.34$0.04
2012Summary only. Only limited summary data is available for this year.$1.22$1.11$1.26$1.24$0.02