Civic Intelligence

American Legion Southwick Post 338

990EZ • Fiscal year 2014 • EIN 04-6189612

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

Organization Profile
PO Box 338Southwick, MA 01077

(413) 569-5177

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

Higher debt load relative to assets than 50% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

49th percentile

0.00x

Higher debt load relative to revenue than 49% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

8th percentile

-42%

Higher net margin than 8% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

94th percentile

$6,720

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

10th percentile

-21%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

5th percentile

-49%

Faster revenue growth than 5% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$151,437

Down $39,068 (-21%) from 2013

Net Assets

Down

$151,233

Down $39,034 (-21%) from 2013

Liabilities

Down

$204

Down $34 (-14%) from 2013

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin8th percentile

Revenue

Down

$92,300

Down $88,134 (-49%) from 2013

Expenses

Down

$131,335

Down $29,547 (-18%) from 2013

Net Income

Down

-$39,035

Down $58,587 (-300%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$400K$300K$200K$100K$0Assets 2011: $202,886Liabilities 2011: $530Net Assets 2011: $202,3562011Assets 2012: $171,124Liabilities 2012: $409Net Assets 2012: $170,7152012Assets 2013: $190,505Liabilities 2013: $238Net Assets 2013: $190,2672013Assets 2014: $151,437Liabilities 2014: $204Net Assets 2014: $151,2332014Assets 2015: $161,490Liabilities 2015: $347Net Assets 2015: $161,1432015Assets 2016: $176,351Liabilities 2016: $319Net Assets 2016: $176,0322016Assets 2017: $139,695Liabilities 2017: $3922017Assets 2018: $148,885Liabilities 2018: $581Net Assets 2018: $148,3042018Assets 2019: $150,016Liabilities 2019: $700Net Assets 2019: $149,3162019Assets 2020: $157,133Liabilities 2020: $6,409Net Assets 2020: $150,7242020Assets 2021: $240,535Liabilities 2021: $718Net Assets 2021: $239,8172021Assets 2022: $358,183Liabilities 2022: $1,730Net Assets 2022: $356,4532022Assets 2023: $386,270Liabilities 2023: $822Net Assets 2023: $385,4482023

Highlighted filing

2014

Assets$151,437
Liabilities$204
Net Assets$151,233
Open 2014 Filing

Operations Trend

Revenue Growth5th percentile

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

$300K$200K$100K$0-$100KExpenses 2011: $141,5342011Expenses 2012: $166,4442012Revenue 2013: $180,434Expenses 2013: $160,882Net Income 2013: $19,5522013Revenue 2014: $92,300Expenses 2014: $131,335Net Income 2014: -$39,0352014Revenue 2015: $126,197Expenses 2015: $116,998Net Income 2015: $9,1992015Revenue 2016: $146,112Expenses 2016: $131,180Net Income 2016: $14,9322016Revenue 2017: $131,054Expenses 2017: $168,282Net Income 2017: -$37,2282017Revenue 2018: $172,549Expenses 2018: $163,266Net Income 2018: $9,2832018Revenue 2019: $177,092Expenses 2019: $175,945Net Income 2019: $1,1472019Revenue 2020: $105,656Expenses 2020: $103,349Net Income 2020: $2,3072020Revenue 2021: $206,835Expenses 2021: $118,355Net Income 2021: $88,4802021Revenue 2022: $288,747Expenses 2022: $171,904Net Income 2022: $116,8432022Revenue 2023: $243,269Expenses 2023: $214,536Net Income 2023: $28,7332023

Highlighted filing

2014

Revenue$92,300
Expenses$131,335
Net Income-$39,035
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$144,321
Mission and Program Overview

Mission

Veterans organization. Clubhouse and various functions to provide menbers and guests the opportunity to meet and discuss local problems and to provide a forum for remembrance of deceased comrades and to engage in community outreach.

VETERANS ORGANIZATION

Program Services

DescriptionGrantsExpenses
CLUBHOUSE AND VARIOUS FUNCTIONS TO PROVIDE MEMBERS AND GUESTS THE OPPORTUNITY TO MEET AND DISCUSS LOCAL PROBLEMS AND TO PROVIDE A FORUM FOR REMEMBRANCE OF DECEASED COMRADES--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAUL KIREYCZYKTreasurerPT$6,720-$6,720
MICHAEL SULLIVANCommanderPT$0--
ROBERT KRIEGERJudge AdvocatePT$0--
RICHARD THIBEAULTService OfficerPT$0--
DOUG JOHNSONSenior Vice CommanderPT$0--
DARCIE ROCKSgt At ArmsPT$0--
JODI PAJAKHistorianPT$0--
PAUL BAHREChaplainPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion Southwick Post 338
EIN
04-6189612
Address
PO BOX 338, SOUTHWICK, MA 01077

Signing Officer

Name
Pual Kireyczyk
Title
Treasurer
Phone
4135695177
Signed
2015-11-16
Discuss with paid preparer
Yes

Preparer

Firm
Paul Tsatsos CPA
Address
394 College Highway, Southwick, MA 01077
Preparer
Paul Tsatsos
Phone
4135690106
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amountkeno and lottery 11,799rental income 10,000hall rental income 8,040unrealized appreciation (39)”

Description of other expenses Part I line 16

“Description amountpayroll proc fees 1,335payroll taxes 4,670bank charges 105rubbish removal 2,302insurance 9,530advertising 110travel and entertainment 465taxes 860permits and licenses 975contributions 6,520miscellaneous 1,865office expense 1,023depreciation 11,833meals 278dues expense 1,928scholarships 4,161”

Description of other assets Part II line 24

“Category beginning of year end of yearinvestments 2,449 2,408”

Description of total liabilities Part II line 26

“Category beginning of year end of yearsales tax payable 238 204”

Business income not reported on 990-T Part V line 35

“Bar sales for track events.”

Raw XML Appendix149 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0PAUL KIREYCZYK
IRS990EZ/BooksInCareOfDetail/PhoneNum04135695177
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt095 BIG WOOD DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WESTFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001085
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt056834
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt028764
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt052021
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-39035
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07550
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0190506
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0151437
IRS990EZ/FundraisingGrossIncomeAmt04161
IRS990EZ/GrossProfitLossSlsOfInvntryAmt055562
IRS990EZ/GrossReceiptsAmt0144321
IRS990EZ/GrossSalesOfInventoryAmt0107583
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt043
IRS990EZ/LandAndBuildingsGrp/BOYAmt0131223
IRS990EZ/LandAndBuildingsGrp/EOYAmt0120265
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02734
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0190268
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0151233
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0190268
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0151233
IRS990EZ/OccupancyRentUtltsAndMaintAmt035656
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt029.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt610.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt710.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt06720
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL KIREYCZYK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROBERT KRIEGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD THIBEAULT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DOUG JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DARCIE ROCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JODI PAJAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7PAUL BAHRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2JUDGE ADVOCATE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SERVICE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SENIOR VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SGT AT ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7CHAPLAIN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02449
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02408
IRS990EZ/OtherExpensesTotalAmt047960
IRS990EZ/OtherRevenueTotalAmt029800
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS ORGANIZATION
IRS990EZ/PrintingPublicationsPostageAmt0330
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CLUBHOUSE AND VARIOUS FUNCTIONS TO PROVIDE MEMBERS AND GUESTS THE OPPORTUNITY TO MEET AND DISCUSS LOCAL PROBLEMS AND TO PROVIDE A FORUM FOR REMEMBRANCE OF DECEASED COMRADES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt039839
IRS990EZ/SpecialEventsNetIncomeLossAmt04161
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0238
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0204
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0131335
IRS990EZ/TotalRevenueAmt092300
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTKENO AND LOTTERY 11,799RENTAL INCOME 10,000HALL RENTAL INCOME 8,040UNREALIZED APPRECIATION (39)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTPAYROLL PROC FEES 1,335PAYROLL TAXES 4,670BANK CHARGES 105RUBBISH REMOVAL 2,302INSURANCE 9,530ADVERTISING 110TRAVEL AND ENTERTAINMENT 465TAXES 860PERMITS AND LICENSES 975CONTRIBUTIONS 6,520MISCELLANEOUS 1,865OFFICE EXPENSE 1,023DEPRECIATION 11,833MEALS 278DUES EXPENSE 1,928SCHOLARSHIPS 4,161
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARINVESTMENTS 2,449 2,408
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARSALES TAX PAYABLE 238 204
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BAR SALES FOR TRACK EVENTS.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Business income not reported on 990-T Part V line 35
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PUAL KIREYCZYK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04135695177
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION SOUTHWICK POST 338
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0046189612
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 338
ReturnHeader/Filer/USAddress/CityNm0SOUTHWICK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001077
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042710409
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAUL TSATSOS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0394 College Highway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Southwick
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001077
ReturnHeader/PreparerPersonGrp/PhoneNum04135690106
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL TSATSOS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-11-16T16:14:41-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$151,437
Liabilities
$204
Net assets
$151,233
Revenue
$92,300
Expenses
$131,335
Net income
-$39,035
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.86$0.01$3.85$2.43$2.15$0.29
2022Summary only. Only limited summary data is available for this year.$3.58$0.02$3.56$2.89$1.72$1.17
2021Summary only. Only limited summary data is available for this year.$2.41$0.01$2.40$2.07$1.18$0.88
2020Summary only. Only limited summary data is available for this year.$1.57$0.06$1.51$1.06$1.03$0.02
2019Summary only. Only limited summary data is available for this year.$1.50$0.01$1.49$1.77$1.76$0.01
2018Summary only. Only limited summary data is available for this year.$1.49$0.01$1.48$1.73$1.63$0.09
2017Summary only. Only limited summary data is available for this year.$1.40$0.00$1.31$1.68$0.37
2016Summary only. Only limited summary data is available for this year.$1.76$0.00$1.76$1.46$1.31$0.15
2015Summary only. Only limited summary data is available for this year.$1.61$0.00$1.61$1.26$1.17$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.92$1.31$0.39
2013Summary only. Only limited summary data is available for this year.$1.91$0.00$1.90$1.80$1.61$0.20
2012Summary only. Only limited summary data is available for this year.$1.71$0.00$1.71$1.66
2011Summary only. Only limited summary data is available for this year.$2.03$0.01$2.02$1.42