Civic Intelligence

American Legion Leo C Roth Post 315

990EZ • Fiscal year 2016 • EIN 04-6189621

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 18, 2017

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

49th percentile

0.00x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

49th percentile

0.00x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

35th percentile

-3.1%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

37th percentile

-2.3%

Faster asset growth than 37% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

28th percentile

-12%

Faster revenue growth than 28% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$194,218

Down $4,554 (-2.3%) from 2015

Net Assets

Down

$194,218

Down $4,554 (-2.3%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$145,757

Down $20,082 (-12%) from 2015

Expenses

Down

$150,311

Down $13,577 (-8.3%) from 2015

Net Income

Down

-$4,554

Down $6,505 (-333%) from 2015

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

2016

Assets$194,218
Liabilities$0
Net Assets$194,218

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

2016

Revenue$145,757
Expenses$150,311
Net Income-$4,554
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 18, 2017
Return Version
2016v3.0
Gross Receipts
$151,357
Mission and Program Overview

Mission

Military veteran services

VETERANS SERVICE.

Program Services

DescriptionGrantsExpenses
VETERANS SERVICE.--
VETERAN SERVICES--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN DYERFinance Offi-$0--
RICHARD DUCHARMEAdjutant-$0--
RICHARD HARVEYSenior Vic C-$0--
WAYNE LANNONChaplain-$0--
JOSEPH ZANGRICommander-$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
2017-10-18
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 110,939 hall rental 12,131 weight watchers 3,900 other income 276 atm income 216 total 127,462

Form 990-ez, Part I, Line 16

Expenses liquor purchases 48,988 food purchases 2,813 building repairs 6,539 security 3,988 utilities 25,453 donations 11,000 grounds maintenance 9,651 insurance 7,494 internet & telephone 3,174 miscellaneous expense 4,133 promotional items 430 meals & beverage tax 10,155 annual dues 5,638 tax preparation 1,395 flag purchases 83 post admin expenses 1,450 calender raffle prizes 1,400 licenses & permits 1,900 post offise supplies 1,380 non-investment depreciation 3,247 total 150,311

Form 990-ez, Part I, Line 20

AUXIALLRY DISBURSED 0

Form 990-ez, Part II, Line 24

88,943 88,943 less accumulated depreciation 7,062 10,309 total 81,881 78,634

Form 990-ez, Part III, Line 31

VETERAN SERVICES

Raw XML Appendix115 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/PhoneNum09784528800
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03 SNOWY CIRCLE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DRACUT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001826
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0116891
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0115584
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08131
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4554
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0198772
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0194218
IRS990EZ/FundraisingGrossIncomeAmt015589
IRS990EZ/GrossReceiptsAmt0151357
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0175
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0198772
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0194218
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0198772
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0194218
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN DYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RICHARD DUCHARME
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICHARD HARVEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WAYNE LANNON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOSEPH ZANGRI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SENIOR VIC C
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4COMMANDER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt081881
IRS990EZ/OtherAssetsTotalDetail/EOYAmt078634
IRS990EZ/OtherExpensesTotalAmt0150311
IRS990EZ/OtherRevenueTotalAmt0127462
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS SERVICE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VETERANS SERVICE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1VETERAN SERVICES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt05600
IRS990EZ/SpecialEventsNetIncomeLossAmt09989
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0150311
IRS990EZ/TotalRevenueAmt0145757
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0DRACUTAMERICANLEGIONPOST315.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BAR INCOME 110,939 HALL RENTAL 12,131 WEIGHT WATCHERS 3,900 OTHER INCOME 276 ATM INCOME 216 TOTAL 127,462
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES LIQUOR PURCHASES 48,988 FOOD PURCHASES 2,813 BUILDING REPAIRS 6,539 SECURITY 3,988 UTILITIES 25,453 DONATIONS 11,000 GROUNDS MAINTENANCE 9,651 INSURANCE 7,494 INTERNET & TELEPHONE 3,174 MISCELLANEOUS EXPENSE 4,133 PROMOTIONAL ITEMS 430 MEALS & BEVERAGE TAX 10,155 ANNUAL DUES 5,638 TAX PREPARATION 1,395 FLAG PURCHASES 83 POST ADMIN EXPENSES 1,450 CALENDER RAFFLE PRIZES 1,400 LICENSES & PERMITS 1,900 POST OFFISE SUPPLIES 1,380 NON-INVESTMENT DEPRECIATION 3,247 TOTAL 150,311
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AUXIALLRY DISBURSED 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt388,943 88,943 LESS ACCUMULATED DEPRECIATION 7,062 10,309 TOTAL 81,881 78,634
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4VETERAN SERVICES
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN DYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09784528800
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-18
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/FilingSecurityInformation/AtSubmissionCreationDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId022CFE676F9F2211913FA32C45975BFF9AAABB9C1
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/PreparationDt02017-10-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS M BOWES
ReturnHeader/ReturnTs02017-10-18T10:19:56-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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