Civic Intelligence

American Legion Leo C Roth Post 315

990EZ • Fiscal year 2014 • EIN 04-6189621

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 21, 2015

574 Broadway RoadDracut, MA 01826

(978) 452-8800

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

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

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

Liabilities / Revenue

48th percentile

0.00x

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

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

Net Margin

49th percentile

-0.0%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

49th percentile

-0.8%

Faster asset growth than 49% of similar nonprofits.

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

Revenue Growth

24th percentile

-16%

Faster revenue growth than 24% of similar nonprofits.

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

Assets

Down

$196,821

Down $1,636 (-0.8%) from 2013

Net Assets

Down

$196,821

Down $1,636 (-0.8%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$140,277

Down $26,228 (-16%) from 2013

Expenses

Down

$140,303

Down $10,968 (-7.3%) from 2013

Net Income

Down

-$26

Down $15,260 (-100%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2012: $183,223Liabilities 2012: $0Net Assets 2012: $183,2232012Assets 2013: $198,457Liabilities 2013: $0Net Assets 2013: $198,4572013Assets 2014: $196,821Liabilities 2014: $0Net Assets 2014: $196,8212014Assets 2015: $198,772Liabilities 2015: $0Net Assets 2015: $198,7722015Assets 2016: $194,218Liabilities 2016: $0Net Assets 2016: $194,2182016Assets 2017: $184,858Liabilities 2017: $0Net Assets 2017: $184,8582017Assets 2018: $178,020Liabilities 2018: $0Net Assets 2018: $178,0202018Assets 2019: $174,024Liabilities 2019: $0Net Assets 2019: $174,0242019Assets 2020: $137,701Liabilities 2020: $0Net Assets 2020: $137,7012020Assets 2021: $154,042Liabilities 2021: $0Net Assets 2021: $154,0422021Assets 2022: $173,711Liabilities 2022: $0Net Assets 2022: $173,7112022Assets 2023: $165,881Net Assets 2023: $165,8812023Assets 2024: $171,036Net Assets 2024: $171,0362024Assets 2025: $180,287Net Assets 2025: $180,2872025

Highlighted filing

2014

Assets$196,821
Liabilities$0
Net Assets$196,821

Operations Trend

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

$200K$100K$0-$100KExpenses 2012: $167,7872012Revenue 2013: $166,505Expenses 2013: $151,271Net Income 2013: $15,2342013Revenue 2014: $140,277Expenses 2014: $140,303Net Income 2014: -$262014Revenue 2015: $165,839Expenses 2015: $163,888Net Income 2015: $1,9512015Revenue 2016: $145,757Expenses 2016: $150,311Net Income 2016: -$4,5542016Revenue 2017: $135,441Expenses 2017: $144,801Net Income 2017: -$9,3602017Revenue 2018: $121,084Expenses 2018: $127,922Net Income 2018: -$6,8382018Revenue 2019: $128,677Expenses 2019: $132,673Net Income 2019: -$3,9962019Revenue 2020: $112,955Expenses 2020: $149,278Net Income 2020: -$36,3232020Revenue 2021: $115,152Expenses 2021: $98,811Net Income 2021: $16,3412021Revenue 2022: $168,499Expenses 2022: $148,830Net Income 2022: $19,6692022Revenue 2023: $147,850Expenses 2023: $155,680Net Income 2023: -$7,8302023Revenue 2024: $186,065Expenses 2024: $180,910Net Income 2024: $5,1552024Revenue 2025: $177,635Expenses 2025: $168,384Net Income 2025: $9,2512025

Highlighted filing

2014

Revenue$140,277
Expenses$140,303
Net Income-$26
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 21, 2015
Return Version
2014v5.0
Gross Receipts
$151,022
Mission and Program Overview

Mission

Military veteran services

VETERANS SERVICE.

Program Services

DescriptionGrantsExpenses
VETERANS SERVICE.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DONALD KNOWLTONCommander-$0--
JOHN DYERFinance Offi-$0--
RICHARD DUCHARMEAdjutant-$0--
RICHARD HARVEYSenior Vic C-$0--
WAYNE LANNONChaplain-$0--
JOSEPH ZANGRIJunior Vic C-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Leo C
EIN
04-6189621
Phone
9784528800
Address
574 BROADWAY ROAD, DRACUT, MA 01826

Signing Officer

Name
John Dyer
Title
Finance Officer
Phone
9784528800
Signed
2015-10-21
Discuss with paid preparer
Yes

Preparer

Firm
Cain Bourret Jarry & Associates LLC
Address
1595 LAKEVIEW AVENUE, DRACUT, MA 01826
Preparer
Dennis M Bowes
Phone
9789571421
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Bar income 98,017 hall rental 17,075 weight watchers 3,440 other income 384 atm income 309 total 119,225

Form 990-ez, Part I, Line 16

Expenses liquor purchases 48,701 food purchases 4,650 building repairs 8,610 misc bar expense 40 bar repairs 2,949 security 1,677 utilities 19,501 donations 8,300 grounds maintenance 10,164 insurance 6,340 internet & telephone 3,604 miscellaneous expense 2,369 promotional items 222 meals tax 10,448 beverage tax 850 annual dues 5,463 tax preparation 1,395 flag purchases 635 shared club expense 2,440 non-investment depreciation 1,945 total 140,303

Form 990-ez, Part I, Line 20

Auxiallry disbursed -1,610

Form 990-ez, Part II, Line 24

62,443 79,643 less accumulated depreciation 2,335 4,280 total 60,108 75,363

Raw XML Appendix114 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/PersonNm0JOHN DYER
IRS990EZ/BooksInCareOfDetail/PhoneNum09787588163
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03 SNOWY CIRCLE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DRACUT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001826
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0138349
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0121458
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt013353
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-26
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0198457
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0196821
IRS990EZ/FundraisingGrossIncomeAmt018259
IRS990EZ/GrossReceiptsAmt0151022
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0185
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0198457
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0196821
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0198457
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0196821
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DONALD KNOWLTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN DYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICHARD DUCHARME
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD HARVEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WAYNE LANNON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOSEPH ZANGRI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SENIOR VIC C
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5JUNIOR VIC C
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt060108
IRS990EZ/OtherAssetsTotalDetail/EOYAmt075363
IRS990EZ/OtherChangesInNetAssetsAmt0-1610
IRS990EZ/OtherExpensesTotalAmt0140303
IRS990EZ/OtherRevenueTotalAmt0119225
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS SERVICE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VETERANS SERVICE.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt010745
IRS990EZ/SpecialEventsNetIncomeLossAmt07514
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0140303
IRS990EZ/TotalRevenueAmt0140277
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0DRACUTAMERICANLEGIONPOST315.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BAR INCOME 98,017 HALL RENTAL 17,075 WEIGHT WATCHERS 3,440 OTHER INCOME 384 ATM INCOME 309 TOTAL 119,225
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES LIQUOR PURCHASES 48,701 FOOD PURCHASES 4,650 BUILDING REPAIRS 8,610 MISC BAR EXPENSE 40 BAR REPAIRS 2,949 SECURITY 1,677 UTILITIES 19,501 DONATIONS 8,300 GROUNDS MAINTENANCE 10,164 INSURANCE 6,340 INTERNET & TELEPHONE 3,604 MISCELLANEOUS EXPENSE 2,369 PROMOTIONAL ITEMS 222 MEALS TAX 10,448 BEVERAGE TAX 850 ANNUAL DUES 5,463 TAX PREPARATION 1,395 FLAG PURCHASES 635 SHARED CLUB EXPENSE 2,440 NON-INVESTMENT DEPRECIATION 1,945 TOTAL 140,303
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AUXIALLRY DISBURSED -1,610
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt362,443 79,643 LESS ACCUMULATED DEPRECIATION 2,335 4,280 TOTAL 60,108 75,363
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN DYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09784528800
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION LEO C
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ROTH POST 315
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0046189621
ReturnHeader/Filer/PhoneNum09784528800
ReturnHeader/Filer/USAddress/AddressLine1Txt0574 BROADWAY ROAD
ReturnHeader/Filer/USAddress/CityNm0DRACUT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001826
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263582184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAIN BOURRET JARRY & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01595 LAKEVIEW AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DRACUT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001826
ReturnHeader/PreparerPersonGrp/PhoneNum09789571421
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS M BOWES
ReturnHeader/ReturnTs02015-10-20T08:36:11-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.80$1.80$1.78$1.68$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.71$1.71$1.86$1.81$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.66$1.66$1.48$1.56$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$1.68$1.49$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$1.15$0.99$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$1.13$1.49$0.36
2019Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$1.29$1.33$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$1.21$1.28$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$1.35$1.45$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$1.46$1.50$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$1.66$1.64$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$1.40$1.40$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$1.67$1.51$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.00$1.83$1.68