Civic Intelligence

American Legion Leo C Roth Post 315

990EZ • Fiscal year 2017 • EIN 04-6189621

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 08, 2018

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

50th percentile

0.00x

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

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

Liabilities / Revenue

50th percentile

0.00x

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

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

Net Margin

30th percentile

-6.9%

Higher net margin than 30% of similar nonprofits.

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

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.

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

Asset Growth

29th percentile

-4.8%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

38th percentile

-7.1%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Down

$184,858

Down $9,360 (-4.8%) from 2016

Net Assets

Down

$184,858

Down $9,360 (-4.8%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$135,441

Down $10,316 (-7.1%) from 2016

Expenses

Down

$144,801

Down $5,510 (-3.7%) from 2016

Net Income

Down

-$9,360

Down $4,806 (-106%) from 2016

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

2017

Assets$184,858
Liabilities$0
Net Assets$184,858

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

2017

Revenue$135,441
Expenses$144,801
Net Income-$9,360
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$135,441
Mission and Program Overview

Mission

Military veteran services

Program Services

DescriptionGrantsExpenses
VETERAN SERVICES-$143,401
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN DYERFinance Offi-$0--
RICHARD DUCHARMECommander-$0--
RICHARD HARVEYSenior Vic C-$0--
WAYNE LANNONChaplain-$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
2018-11-08
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

Form 990-ez, Part I, Line 8

Bar income 111,332 hall rental 3,594 other income 473 atm income 380 total 115,779

Form 990-ez, Part I, Line 16

Expenses building repairs 5,915 donations 10,300 equipment maintenance 624 flag purchases 2,312 food purchases 7,596 grounds maintenance 10,653 insurance 7,530 internet & telephone 3,071 licenses & permits 2,185 liquor purchases 46,144 meals & beverage tax 11,458 miscellaneous expense 166 post admin expenses 525 post annual dues 6,160 post office supplies 230 security 1,651 sons annual dues 224 tax preparation 1,400 utilities 23,410 non-investment depreciation 3,247 total 144,801

Form 990-ez, Part II, Line 24

Fixed assets 88,943 88,943 less accumulated depreciation 10,309 13,556 total 78,634 75,387

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/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/BOYAmt0115584
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0109471
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt013897
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-9360
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0194218
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0184858
IRS990EZ/FundraisingGrossIncomeAmt05595
IRS990EZ/GrossReceiptsAmt0135441
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0170
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0194218
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0184858
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0194218
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0184858
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN DYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RICHARD DUCHARME
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICHARD HARVEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WAYNE LANNON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SENIOR VIC C
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAPLAIN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt078634
IRS990EZ/OtherAssetsTotalDetail/EOYAmt075387
IRS990EZ/OtherExpensesTotalAmt0144801
IRS990EZ/OtherRevenueTotalAmt0115779
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MILITARY VETERAN SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VETERAN SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0143401
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt05595
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0144801
IRS990EZ/TotalProgramServiceExpensesAmt0143401
IRS990EZ/TotalRevenueAmt0135441
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0DRACUTAMERICANLEGIONPOST315.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BAR INCOME 111,332 HALL RENTAL 3,594 OTHER INCOME 473 ATM INCOME 380 TOTAL 115,779
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BUILDING REPAIRS 5,915 DONATIONS 10,300 EQUIPMENT MAINTENANCE 624 FLAG PURCHASES 2,312 FOOD PURCHASES 7,596 GROUNDS MAINTENANCE 10,653 INSURANCE 7,530 INTERNET & TELEPHONE 3,071 LICENSES & PERMITS 2,185 LIQUOR PURCHASES 46,144 MEALS & BEVERAGE TAX 11,458 MISCELLANEOUS EXPENSE 166 POST ADMIN EXPENSES 525 POST ANNUAL DUES 6,160 POST OFFICE SUPPLIES 230 SECURITY 1,651 SONS ANNUAL DUES 224 TAX PREPARATION 1,400 UTILITIES 23,410 NON-INVESTMENT DEPRECIATION 3,247 TOTAL 144,801
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FIXED ASSETS 88,943 88,943 LESS ACCUMULATED DEPRECIATION 10,309 13,556 TOTAL 78,634 75,387
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN DYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09784528800
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
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/AtSubmissionFilingDeviceId08F14E5465A5222528871B21FC3ECFAB167C30477
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.92.34.217
ReturnHeader/FilingSecurityInformation/IPDt02018-11-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:51:48
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/PreparationDt02018-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN T JARRY
ReturnHeader/ReturnTs02018-11-08T15:51:48-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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