Liabilities / Assets
50th percentile
Tied with the lowest-debt nonprofits in its peer group.
American Legion Leo C Roth Post 315
990EZ • Fiscal year 2020 • EIN 04-6189621
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
50th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Down$137,701
Down $36,323 (-21%) from 2019
Net Assets
Down$137,701
Down $36,323 (-21%) from 2019
Liabilities
Flat$0
Flat from 2019
Revenue And Expenses
Revenue
Down$112,955
Down $15,722 (-12%) from 2019
Expenses
Up$149,278
Up $16,605 (+13%) from 2019
Net Income
Down-$36,323
Down $32,327 (-809%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Nov 15, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $112,955
Mission and Program Overview
Mission
Military veteran services
Program Services
| Description | Grants | Expenses |
|---|---|---|
| VETERAN SERVICES | - | $149,088 |
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
- 2021-11-15
- 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
“Insurance claim 61,662 bar income 40,874 hall rental 6,400 other income 659 refunds -5,705 total 103,890”
Form 990-ez, Part I, Line 16
“Expenses building repairs 23,330 donations 2,000 donations for vets 716 food purchases 1,045 grounds maintenance 4,710 insurance 10,231 internet & telephone 2,609 liquor purchases 21,513 meals & beverage tax 4,500 post admin expenses 250 post annual dues 4,680 post office supplies 2,090 security 673 sons annual dues 258 utilities 19,484 supplies 123 postage 190 water damage repairs 47,628 non-investment depreciation 3,248 total 149,278”
Form 990-ez, Part II, Line 24
“Fixed assets 88,943 88,943 less accumulated depreciation 20,051 23,299 total 68,892 65,644”
Raw XML Appendix109 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | JOHN DYER |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | RICHARD DUCHARME |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | RICHARD HARVEY |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 3 | WAYNE LANNON |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JOHN DYER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9784528800 |
| 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 | 105132 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 72057 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 7010 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -36323 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 174024 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 137701 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 1738 |
| IRS990EZ/GrossReceiptsAmt | 0 | 112955 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 317 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 174024 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 137701 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 174024 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 137701 |
| 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 | 68892 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 65644 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 149278 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 103890 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | MILITARY VETERAN SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | VETERAN SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 149088 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 1738 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 149278 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 149088 |
| IRS990EZ/TotalRevenueAmt | 0 | 112955 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | DRACUTAMERICANLEGIONPOST315.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INSURANCE CLAIM 61,662 BAR INCOME 40,874 HALL RENTAL 6,400 OTHER INCOME 659 REFUNDS -5,705 TOTAL 103,890 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES BUILDING REPAIRS 23,330 DONATIONS 2,000 DONATIONS FOR VETS 716 FOOD PURCHASES 1,045 GROUNDS MAINTENANCE 4,710 INSURANCE 10,231 INTERNET & TELEPHONE 2,609 LIQUOR PURCHASES 21,513 MEALS & BEVERAGE TAX 4,500 POST ADMIN EXPENSES 250 POST ANNUAL DUES 4,680 POST OFFICE SUPPLIES 2,090 SECURITY 673 SONS ANNUAL DUES 258 UTILITIES 19,484 SUPPLIES 123 POSTAGE 190 WATER DAMAGE REPAIRS 47,628 NON-INVESTMENT DEPRECIATION 3,248 TOTAL 149,278 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FIXED ASSETS 88,943 88,943 LESS ACCUMULATED DEPRECIATION 20,051 23,299 TOTAL 68,892 65,644 |
| 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 | 2022-09-23 18:48:47Z |
| 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 | 2021-11-15 |
| 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/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 | 2021-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KEVIN T JARRY |
| ReturnHeader/ReturnTs | 0 | 2021-11-15T09:45:38-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JOHN |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | DYER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $137,701
- Liabilities
- $0
- Net assets
- $137,701
- Revenue
- $112,955
- Expenses
- $149,278
- Net income
- -$36,323