Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
American Legion Leo C Roth Post 315
EIN 04-6189621 • 501(c)19 • Dracut, MA
Profile
VETERANS SERVICE.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Balance Sheet
Assets
Up$171,036
Up $5,155 (+3.1%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$171,036
Up $5,155 (+3.1%) from 2023
Revenue
Up$186,065
Up $38,215 (+26%) from 2023
Expenses
Up$180,910
Up $25,230 (+16%) from 2023
Net Income
Up$5,155
Up $12,985 (+166%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $171,036
- Liabilities
- -
- Net assets
- $171,036
- Revenue
- $186,065
- Expenses
- $180,910
- Net income
- $5,155
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Mar 4, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $186,065
Mission and Program Overview
Mission
Military veteran services
Program Services
| Description | Grants | Expenses |
|---|---|---|
| VETERAN SERVICES | - | $173,565 |
| VETERAN SERVICES | - | $7,345 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RICHARD DUCHARME | Commander | - | $0 | - | - |
| MICHAEL PEASLEE | Sr Vice Comm | - | $0 | - | - |
| BARRY KUNTZ | Adjutant | - | $0 | - | - |
| RICHARD HARVEY | Chaplain | - | $0 | - | - |
| DONALD BELAND | Finance Offi | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Leo C Roth Post 315
- EIN
- 04-6189621
- Phone
- 9784528800
- Address
- 574 BROADWAY ROAD, DRACUT, MA 01826
Signing Officer
- Name
- Donald Beland
- Title
- Finance Officer
- Signed
- 2025-03-04
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Cain Bourret Jarry & Cressman LLC
- Address
- 1175 MAMMOTH ROAD SUITE 2A, DRACUT, MA 01826
- Preparer
- Kevin T Jarry
- Phone
- 9789571421
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Bar income 126,564 hall rental 35,363 other income 3,242 refunds -475 total 164,694”
Form 990-ez, Part I, Line 16
“Expenses advertising 500 insurance 7,799 building repairs 4,782 credit card fees 205 donations 2,400 equipment expense 10,607 food purchases 1,762 grounds maintenance 13,802 internet & telephone 5,533 keno 258 licenses & permits 1,350 liquor purchases 62,008 meals & beverage tax 13,858 other expense 4,332 post admin expenses 2,000 post annual dues 5,250 post office supplies 306 post organization meeting 760 post program ads 1,891 post repairs 250 security 1,742 sons annual dues 1,158 sons office supplies 211 sons organization meeting 609 sons program ads 60 supplies 95 utilities 26,438 non-investment depreciation 10,944 total 180,910”
Form 990-ez, Part II, Line 24
“Fixed assets 109,920 121,570 less accumulated depreciation 33,287 44,231 total 76,633 77,339”
Form 990-ez, Part III, Line 31
“VETERAN SERVICES”
Raw XML Appendix112 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/BooksInCareOfDetail/PersonNm | 0 | DONALD BELAND |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9784528800 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 574 BROADWAY ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DRACUT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01826 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 89248 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 93697 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 9320 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 5155 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 165881 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 171036 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 10836 |
| IRS990EZ/GrossReceiptsAmt | 0 | 186065 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1215 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 165881 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 171036 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 165881 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 171036 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RICHARD DUCHARME |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MICHAEL PEASLEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BARRY KUNTZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RICHARD HARVEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DONALD BELAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SR VICE COMM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | ADJUTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | CHAPLAIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | FINANCE OFFI |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 76633 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 77339 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 180910 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 164694 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | MILITARY VETERAN SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | VETERAN SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | VETERAN SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 173565 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 7345 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 10836 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 180910 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 180910 |
| IRS990EZ/TotalRevenueAmt | 0 | 186065 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | DRACUTAMERICANLEGIONPOST315.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BAR INCOME 126,564 HALL RENTAL 35,363 OTHER INCOME 3,242 REFUNDS -475 TOTAL 164,694 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 500 INSURANCE 7,799 BUILDING REPAIRS 4,782 CREDIT CARD FEES 205 DONATIONS 2,400 EQUIPMENT EXPENSE 10,607 FOOD PURCHASES 1,762 GROUNDS MAINTENANCE 13,802 INTERNET & TELEPHONE 5,533 KENO 258 LICENSES & PERMITS 1,350 LIQUOR PURCHASES 62,008 MEALS & BEVERAGE TAX 13,858 OTHER EXPENSE 4,332 POST ADMIN EXPENSES 2,000 POST ANNUAL DUES 5,250 POST OFFICE SUPPLIES 306 POST ORGANIZATION MEETING 760 POST PROGRAM ADS 1,891 POST REPAIRS 250 SECURITY 1,742 SONS ANNUAL DUES 1,158 SONS OFFICE SUPPLIES 211 SONS ORGANIZATION MEETING 609 SONS PROGRAM ADS 60 SUPPLIES 95 UTILITIES 26,438 NON-INVESTMENT DEPRECIATION 10,944 TOTAL 180,910 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FIXED ASSETS 109,920 121,570 LESS ACCUMULATED DEPRECIATION 33,287 44,231 TOTAL 76,633 77,339 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | VETERAN SERVICES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DONALD BELAND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE OFFICER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION LEO C ROTH POST 315 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 046189621 |
| ReturnHeader/Filer/PhoneNum | 0 | 9784528800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 574 BROADWAY ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DRACUT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01826 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263582184 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CAIN BOURRET JARRY & CRESSMAN LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1175 MAMMOTH ROAD SUITE 2A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DRACUT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 01826 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9789571421 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-03-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KEVIN T JARRY |
| ReturnHeader/ReturnTs | 0 | 2025-03-05T14:16:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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