Civic Intelligence

American Legion Southwick Post 338

990EZ • Fiscal year 2017 • EIN 04-6189612

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 10, 2018

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

54th percentile

0.00x

Higher debt load relative to assets than 54% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

52nd percentile

0.00x

Higher debt load relative to revenue than 52% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

11th percentile

-28%

Higher net margin than 11% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$7,200

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Asset Growth

9th percentile

-21%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

32nd percentile

-10%

Faster revenue growth than 32% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$139,695

Down $36,656 (-21%) from 2016

Net Assets

Down

$139,303

Down $36,729 (-21%) from 2016

Liabilities

Up

$392

Up $73 (+23%) from 2016

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin11th percentile

Revenue

Down

$131,054

Down $15,058 (-10%) from 2016

Expenses

Up

$168,282

Up $37,102 (+28%) from 2016

Net Income

Down

-$37,228

Down $52,160 (-349%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth9th 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: $392Net Assets 2017: $139,3032017Assets 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

2017

Assets$139,695
Liabilities$392
Net Assets$139,303
Open 2017 Filing

Operations Trend

Revenue Growth32nd 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

2017

Revenue$131,054
Expenses$168,282
Net Income-$37,228
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 10, 2018
Return Version
2017v2.2
Gross Receipts
$197,223
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
TODD BROWERTreasurer-$7,200-$7,200
RICHARD MARCOULLIERPresidentPT$0--
RUSS PIKEVice PresidentPT$0--
RICHARD MARCOULLIERClerk-$0--
RICHARD MARCOULLIERDirector-$0--
RUSS PIKEDirector-$0--
TODD BROWERDirector-$0--
JOSH ILNICKYDirector-$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
Russ Pike
Title
Vice President
Phone
4135695177
Signed
2018-11-10
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 amountrental income - motocross 50,000keno and lottery 4,853instant lottery income 648hall rental income 4,892atm machine income 288jukebox income 397kitchen income 400rugged maniac income 23,787”

Description of other expenses Part I line 16

“Description amountpayroll processing fees 1,455payroll taxes 4,628bank charges 329rubbish removal 1,570insurance 9,513advertising (500)employee relations 400outside services 7,194memorials/conventions 678taxes 2,390permits and licenses 1,802contributions 2,822miscellaneous 5,977office expense 1,169depreciation 4,351dues expense 2,875supplies 740cable tv 2,086bands, karaoke 4,350tickets 250”

Other changes in net assets or fund balances Part I line 20

“Description amountunrealized appreciation 499”

Description of other assets Part II line 24

“Category beginning of year end of yearequip, furn and fixture at nbv 7,790 5,505”

Description of total liabilities Part II line 26

“Category beginning of year end of yearsales tax payable 319 392”

Raw XML Appendix155 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/PersonNm0RICHARD MARCOULLIER
IRS990EZ/BooksInCareOfDetail/PhoneNum04135695177
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt038 BEVERLY LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AGAWAM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001001
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt070230
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt037925
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt066169
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-37228
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06675
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0176351
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0139695
IRS990EZ/GrossProfitLossSlsOfInvntryAmt041284
IRS990EZ/GrossReceiptsAmt0197223
IRS990EZ/GrossSalesOfInventoryAmt0107453
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01
IRS990EZ/LandAndBuildingsGrp/BOYAmt098331
IRS990EZ/LandAndBuildingsGrp/EOYAmt096265
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt04504
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0176032
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0139303
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0176032
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0139303
IRS990EZ/OccupancyRentUtltsAndMaintAmt052515
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt53.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt63.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt73.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt27200
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/PersonNm0RICHARD MARCOULLIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RUSS PIKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TODD BROWER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD MARCOULLIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RICHARD MARCOULLIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RUSS PIKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6TODD BROWER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JOSH ILNICKY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CLERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07790
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05505
IRS990EZ/OtherChangesInNetAssetsAmt0499
IRS990EZ/OtherExpensesTotalAmt054079
IRS990EZ/OtherRevenueTotalAmt085265
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS ORGANIZATION
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/SalariesOtherCompEmplBnftAmt055013
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0319
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0392
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0168282
IRS990EZ/TotalRevenueAmt0131054
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTRENTAL INCOME - MOTOCROSS 50,000KENO AND LOTTERY 4,853INSTANT LOTTERY INCOME 648HALL RENTAL INCOME 4,892ATM MACHINE INCOME 288JUKEBOX INCOME 397KITCHEN INCOME 400RUGGED MANIAC INCOME 23,787
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTPAYROLL PROCESSING FEES 1,455PAYROLL TAXES 4,628BANK CHARGES 329RUBBISH REMOVAL 1,570INSURANCE 9,513ADVERTISING (500)EMPLOYEE RELATIONS 400OUTSIDE SERVICES 7,194MEMORIALS/CONVENTIONS 678TAXES 2,390PERMITS AND LICENSES 1,802CONTRIBUTIONS 2,822MISCELLANEOUS 5,977OFFICE EXPENSE 1,169DEPRECIATION 4,351DUES EXPENSE 2,875SUPPLIES 740CABLE TV 2,086BANDS, KARAOKE 4,350TICKETS 250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION AMOUNTUNREALIZED APPRECIATION 499
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEAREQUIP, FURN AND FIXTURE AT NBV 7,790 5,505
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CATEGORY BEGINNING OF YEAR END OF YEARSALES TAX PAYABLE 319 392
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Description of total liabilities Part II line 26
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSS PIKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04135695177
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-10
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/FilingSecurityInformation/AtSubmissionCreationDeviceId051B7BDDED88FAF2F3DEBE288EE8626E8F17C33FB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId051B7BDDED88FAF2F3DEBE288EE8626E8F17C33FB
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId00417372018318fle1dkp
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-14
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.186.56.218
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTm010:03:12
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/ReturnTs02018-11-13T09:40:18-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$139,695
Liabilities
$392
Net assets
$139,303
Revenue
$131,054
Expenses
$168,282
Net income
-$37,228
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
2017Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.39$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
2014Summary only. Only limited summary 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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)19 • <$500k nonprofits