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
990-N Coverage
Profile
Military veteran services
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
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Up$180,287
Up $9,251 (+5.4%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$180,287
Up $9,251 (+5.4%) from 2024
Revenue
Down$177,635
Down $8,430 (-4.5%) from 2024
Expenses
Down$168,384
Down $12,526 (-6.9%) from 2024
Net Income
Up$9,251
Up $4,096 (+79%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $180,287
- Liabilities
- -
- Net assets
- $180,287
- Revenue
- $177,635
- Expenses
- $168,384
- Net income
- $9,251
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Apr 9, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $177,635
Mission and Program Overview
Mission
Military veteran services
Program Services
| Description | Grants | Expenses |
|---|---|---|
| VETERAN SERVICES | - | $154,407 |
| VETERAN SERVICES | - | $11,377 |
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
- 5088979044
- Address
- 574 BROADWAY ROAD, DRACUT, MA 01826
Signing Officer
- Name
- Donald Beland
- Title
- Finance Officer
- Signed
- 2026-04-09
- 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 113,250 hall rental 45,308 other income 382 refunds -1,500 total 157,440”
Form 990-ez, Part I, Line 16
“Expenses advertising 500 insurance 7,895 building repairs 2,184 donations 4,170 food purchases 1,822 grounds maintenance 14,992 internet & telephone 4,690 keno -1,563 licenses & permits 1,063 liquor purchases 58,287 meals & beverage tax 12,701 post admin expenses 2,200 post annual dues 5,085 post licenses & permits 1,300 post office supplies 316 post organization meeting 450 post program ads 1,387 security 2,484 sons annual dues 1,110 sons office supplies 10 sons organization meeting 600 sons program ads 60 supplies 4,850 tax preparation 2,600 utilities 24,864 non-investment depreciation 14,327 total 168,384”
Form 990-ez, Part II, Line 24
“Fixed assets 121,570 150,092 less accumulated depreciation 44,231 58,558 total 77,339 91,534”
Form 990-ez, Part III, Line 31
“VETERAN SERVICES”
Raw XML Appendix111 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 | 5088979044 |
| 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 | 93697 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 88753 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 9770 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 9251 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 171036 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 180287 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 9329 |
| IRS990EZ/GrossReceiptsAmt | 0 | 177635 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1096 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 171036 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 180287 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 171036 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 180287 |
| 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 | 77339 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 91534 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 168384 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 157440 |
| 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 | 154407 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 11377 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 9329 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 168384 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 165784 |
| IRS990EZ/TotalRevenueAmt | 0 | 177635 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | DRACUTAMERICANLEGIONPOST315.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BAR INCOME 113,250 HALL RENTAL 45,308 OTHER INCOME 382 REFUNDS -1,500 TOTAL 157,440 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 500 INSURANCE 7,895 BUILDING REPAIRS 2,184 DONATIONS 4,170 FOOD PURCHASES 1,822 GROUNDS MAINTENANCE 14,992 INTERNET & TELEPHONE 4,690 KENO -1,563 LICENSES & PERMITS 1,063 LIQUOR PURCHASES 58,287 MEALS & BEVERAGE TAX 12,701 POST ADMIN EXPENSES 2,200 POST ANNUAL DUES 5,085 POST LICENSES & PERMITS 1,300 POST OFFICE SUPPLIES 316 POST ORGANIZATION MEETING 450 POST PROGRAM ADS 1,387 SECURITY 2,484 SONS ANNUAL DUES 1,110 SONS OFFICE SUPPLIES 10 SONS ORGANIZATION MEETING 600 SONS PROGRAM ADS 60 SUPPLIES 4,850 TAX PREPARATION 2,600 UTILITIES 24,864 NON-INVESTMENT DEPRECIATION 14,327 TOTAL 168,384 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FIXED ASSETS 121,570 150,092 LESS ACCUMULATED DEPRECIATION 44,231 58,558 TOTAL 77,339 91,534 |
| 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 | 2026-04-09 |
| 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 | 5088979044 |
| 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/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 | 2026-04-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KEVIN T JARRY |
| ReturnHeader/ReturnTs | 0 | 2026-04-11T11:41:24-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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