Liabilities / Assets
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
American Legion Leo C Roth Post 315
990EZ • Fiscal year 2019 • EIN 04-6189621
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Balance Sheet
Assets
Down$174,024
Down $3,996 (-2.2%) from 2018
Net Assets
Down$174,024
Down $3,996 (-2.2%) from 2018
Liabilities
Flat$0
Flat from 2018
Revenue And Expenses
Revenue
Up$128,677
Up $7,593 (+6.3%) from 2018
Expenses
Up$132,673
Up $4,751 (+3.7%) from 2018
Net Income
Up-$3,996
Up $2,842 (+42%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Jan 8, 2026
- Return Version
- 2019v5.0
- Gross Receipts
- $128,677
Mission and Program Overview
Mission
Military veteran services
Program Services
| Description | Grants | Expenses |
|---|---|---|
| VETERAN SERVICES | - | $131,473 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOHN DYER | Finance Offi | - | $0 | - | - |
| RICHARD DUCHARME | Commander | - | $0 | - | - |
| RICHARD HARVEY | Senior Vic C | - | $0 | - | - |
| WAYNE LANNON | Chaplain | - | $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
- John Dyer
- Title
- Finance Officer
- Phone
- 9784528800
- Signed
- 2026-01-08
- 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 99,040 hall rental 15,487 other income 1,572 atm income 362 total 116,461”
Form 990-ez, Part I, Line 16
“Expenses building repairs 5,708 donations 3,600 donations for vets 1,911 food purchases 2,007 grounds maintenance 8,466 insurance 8,490 internet & telephone 2,746 licenses & permits 1,950 liquor purchases 46,945 meals & beverage tax 11,182 miscellaneous expense 77 post admin expenses 500 post annual dues 6,100 post office supplies 100 security 2,158 sons annual dues 296 tax preparation 1,200 utilities 25,989 non-investment depreciation 3,248 total 132,673”
Form 990-ez, Part II, Line 24
“Fixed assets 88,943 88,943 less accumulated depreciation 16,803 20,051 total 72,140 68,892”
Raw XML Appendix110 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 | JOHN DYER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9784528800 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3 SNOWY CIRCLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DRACUT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01826 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 105880 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 105132 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 7440 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3996 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 178020 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 174024 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 4376 |
| IRS990EZ/GrossReceiptsAmt | 0 | 128677 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 400 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 178020 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 174024 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 178020 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 174024 |
| 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/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOHN DYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RICHARD DUCHARME |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RICHARD HARVEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | WAYNE LANNON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | FINANCE OFFI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SENIOR VIC C |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | CHAPLAIN |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 72140 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 68892 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 132673 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 116461 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | MILITARY VETERAN SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | VETERAN SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 131473 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 4376 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 132673 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 131473 |
| IRS990EZ/TotalRevenueAmt | 0 | 128677 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | DRACUTAMERICANLEGIONPOST315.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BAR INCOME 99,040 HALL RENTAL 15,487 OTHER INCOME 1,572 ATM INCOME 362 TOTAL 116,461 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES BUILDING REPAIRS 5,708 DONATIONS 3,600 DONATIONS FOR VETS 1,911 FOOD PURCHASES 2,007 GROUNDS MAINTENANCE 8,466 INSURANCE 8,490 INTERNET & TELEPHONE 2,746 LICENSES & PERMITS 1,950 LIQUOR PURCHASES 46,945 MEALS & BEVERAGE TAX 11,182 MISCELLANEOUS EXPENSE 77 POST ADMIN EXPENSES 500 POST ANNUAL DUES 6,100 POST OFFICE SUPPLIES 100 SECURITY 2,158 SONS ANNUAL DUES 296 TAX PREPARATION 1,200 UTILITIES 25,989 NON-INVESTMENT DEPRECIATION 3,248 TOTAL 132,673 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FIXED ASSETS 88,943 88,943 LESS ACCUMULATED DEPRECIATION 16,803 20,051 TOTAL 72,140 68,892 |
| 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 |
| ReturnHeader/BuildTS | 0 | 2021-01-29 14:40:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN DYER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9784528800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-08 |
| 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/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 528A732278B3F2CC194732DFF31CC0F52E407B17 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | BDFFCBEF2BBD30F947805F5C371E0DD7EAE6C741 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 74.92.34.217 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-11-05 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 12:40:36 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263582184 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CAIN BOURRET JARRY & ASSOCIATES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1595 LAKEVIEW AVENUE |
| 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 | 2020-11-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KEVIN T JARRY |
| ReturnHeader/ReturnTs | 0 | 2020-11-05T12:40:36-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $174,024
- Liabilities
- $0
- Net assets
- $174,024
- Revenue
- $128,677
- Expenses
- $132,673
- Net income
- -$3,996