American Legion Post 314

990EZ • Fiscal year 2013 • EIN 04-6189611

Jan 01, 2013 to Dec 31, 2013 • Filed on May 08, 2014

Organization Profile N/A

P O Box 1385Fall River, MA 02722

(508) 981-1047

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

-20%

Higher net margin than 16% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

$6,760

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 19.0% of source-year revenue.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

-17%

Faster asset growth than 12% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

-35%

Faster revenue growth than 10% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets48th percentile

Assets

Down

$35,682

Down $7,174 (-17%) from 2012

Net Assets

Down

$35,682

Down $7,174 (-17%) from 2012

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / Revenue49th percentile Net Margin16th percentile

Revenue

Down

$35,508

Down $19,247 (-35%) from 2012

Expenses

Down

$42,682

Down $13,062 (-23%) from 2012

Net Income

Down

-$7,174

Down $6,185 (-625%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

Highlighted filing

2013

Assets$35,682

Liabilities$0

Net Assets$35,682

Open 2013 Filing

Operations Trend

Revenue Growth10th percentile

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

Highlighted filing

2013

Revenue$35,508

Expenses$42,682

Net Income-$7,174

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2013 to Dec 31, 2013
Signed: May 8, 2014
Return Version: 2013v3.1
Gross Receipts: $76,421

Mission and Program Overview

Mission

Post 314 of the American Legion of the United States

Program Services

Description	Grants	Expenses
TO SUPPORT THE VETERANS OF THE UNITED STATES MILITARY	-	-

Compensation and Service Providers

Top Officer Pay94th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
RICHARD MESSIER	Treasurer	PT	$6,760	-	$6,760

Filing and Contact Details

Filer

EIN: 04-6189611
Phone: 5089811047

Signing Officer

Name: Richard Messier
Title: Treasurer
Phone: 5089811047
Signed: 2014-05-08

Preparer

Preparer: James Towers
Phone: 4016242840

Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Mass state lottery commission 3539. Jukebox and games commissions 3734.”

Form 990EZ, Part I, Line 16

“Alarm service 216. Corporation report sec of state 15. Bar supplies 1854. Equipment purchases 117. Insurance 3537. Kitchen expenses 10. Snow removal 80. Licenses 1660. Liquor liability insurance 2416. Mass meals tax 4381. Supplies and materials 765. Cable television 2772. Utilities 7624. Water 660. Miscellaneous 25.”

Raw XML Appendix96 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	false
IRS990EZ/BenefitsPaidToOrForMembersAmt	0	3327
IRS990EZ/BooksInCareOfDetail/PersonNm	0	RICHARD MESSIER
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5089811047
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	384 Third Street
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	Fall River
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	02722
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	42856
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	35682
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	1865
IRS990EZ/CostOfGoodsSoldAmt	0	40913
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-7174
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	575
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	42856
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	35682
IRS990EZ/FundraisingGrossIncomeAmt	0	0
IRS990EZ/GainOrLossFromSaleOfAssetsAmt	0	0
IRS990EZ/GamingGrossIncomeAmt	0	0
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	26355
IRS990EZ/GrossReceiptsAmt	0	76421
IRS990EZ/GrossSalesOfInventoryAmt	0	67268
IRS990EZ/GroupExemptionNum	0	9999
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	15
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	42856
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	35682
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	42856
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	35682
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	4080
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	6760
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	RICHARD MESSIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	Treasurer
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	26132
IRS990EZ/OtherRevenueTotalAmt	0	7273
IRS990EZ/PrimaryExemptPurposeTxt	0	Post 314 of the American Legion of the United States
IRS990EZ/PrintingPublicationsPostageAmt	0	510
IRS990EZ/ProgramServiceRevenueAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO SUPPORT THE VETERANS OF THE UNITED STATES MILITARY
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	8058
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	0
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	42682
IRS990EZ/TotalRevenueAmt	0	35508
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	MASS STATE LOTTERY COMMISSION 3539. JUKEBOX AND GAMES COMMISSIONS 3734.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	ALARM SERVICE 216. CORPORATION REPORT SEC OF STATE 15. BAR SUPPLIES 1854. EQUIPMENT PURCHASES 117. INSURANCE 3537. KITCHEN EXPENSES 10. SNOW REMOVAL 80. LICENSES 1660. LIQUOR LIABILITY INSURANCE 2416. MASS MEALS TAX 4381. SUPPLIES AND MATERIALS 765. CABLE TELEVISION 2772. UTILITIES 7624. WATER 660. MISCELLANEOUS 25.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	RICHARD MESSIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5089811047
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	American Legion Post 314
ReturnHeader/Filer/BusinessNameControlTxt	0	AMER
ReturnHeader/Filer/EIN	0	046189611
ReturnHeader/Filer/PhoneNum	0	5089811047
ReturnHeader/Filer/USAddress/AddressLine1	0	P O Box 1385
ReturnHeader/Filer/USAddress/City	0	Fall River
ReturnHeader/Filer/USAddress/State	0	MA
ReturnHeader/Filer/USAddress/ZIPCode	0	02722
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	Towers & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	88 MAIN RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	TIVERTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	02878
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4016242840
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2014-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	JAMES TOWERS
ReturnHeader/ReturnTs	0	2014-05-09T11:51:59-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-01-01
ReturnHeader/TaxPeriodEndDt	0	2013-12-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $35,682
Liabilities: $0
Net assets: $35,682
Revenue: $35,508
Expenses: $42,682
Net income: -$7,174

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2015Detailed filing. Detailed filing data is available for this year.	$45.8	$0.00	$45.8	$89.0	$65.9	$23.2
2014Detailed filing. Detailed filing data is available for this year.	$22.7	$0.00	$22.7	$24.6	$37.7	$13.0
2013Detailed filing. Detailed filing data is available for this year.	$35.7	$0.00	$35.7	$35.5	$42.7	$7.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$42.9		$42.9	$54.8	$55.7	$0.99
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$43.8		$43.8	$51.3	$47.2	$4.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$39.7		$39.7	$55.3	$54.4	$0.83