Civic Intelligence

American Legion Leo C Roth Post 315

990EZ • Fiscal year 2021 • EIN 04-6189621

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 01, 2022

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.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

50th percentile

0.00x

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

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Net Margin

58th percentile

14%

Higher net margin than 58% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

34th percentile

1.9%

Faster revenue growth than 34% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$154,042

Up $16,341 (+12%) from 2020

Net Assets

Up

$154,042

Up $16,341 (+12%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$115,152

Up $2,197 (+1.9%) from 2020

Expenses

Down

$98,811

Down $50,467 (-34%) from 2020

Net Income

Up

$16,341

Up $52,664 (+145%) from 2020

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

2021

Assets$154,042
Liabilities$0
Net Assets$154,042

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

2021

Revenue$115,152
Expenses$98,811
Net Income$16,341
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 1, 2022
Return Version
2021v4.0
Gross Receipts
$115,152
Mission and Program Overview

Mission

Military veteran services

Program Services

DescriptionGrantsExpenses
VETERAN SERVICES-$97,611
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN DYERFinance Offi-$0--
RICHARD DUCHARMECommander-$0--
RICHARD HARVEYChaplain-$0--
WAYNE LANNONChaplain (Fo-$0--
MICHAEL PEASLEESr Vice Comm-$0--
BARRY KUNTZAdjutant-$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
2022-11-01
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

Bar income 81,698 hall rental 23,480 other income 970 refunds -375 total 105,773

Form 990-ez, Part I, Line 16

Expenses building repairs 994 donations 3,350 food purchases 2,790 grounds maintenance 7,687 insurance 9,982 internet & telephone 3,325 licenses & permits 1,300 liquor purchases 27,051 meals & beverage tax 5,614 post admin expenses 750 post annual dues 4,300 post office supplies 492 post organization meeting 1,150 post program ads 1,350 security 2,944 sons annual dues 575 supplies 708 tax preparation 1,200 utilities 20,002 non-investment depreciation 3,247 total 98,811

Form 990-ez, Part II, Line 24

Fixed assets 88,943 88,943 less accumulated depreciation 23,299 26,546 total 65,644 62,397

Raw XML Appendix113 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/AddressLine1Txt0574 BROADWAY ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DRACUT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001826
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt072057
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt091645
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06210
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016341
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0137701
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0154042
IRS990EZ/FundraisingGrossIncomeAmt03150
IRS990EZ/GrossReceiptsAmt0115152
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt019
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0137701
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0154042
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0137701
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0154042
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/PersonNm0JOHN DYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RICHARD DUCHARME
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICHARD HARVEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WAYNE LANNON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MICHAEL PEASLEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BARRY KUNTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAPLAIN (FO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SR VICE COMM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5ADJUTANT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt065644
IRS990EZ/OtherAssetsTotalDetail/EOYAmt062397
IRS990EZ/OtherExpensesTotalAmt098811
IRS990EZ/OtherRevenueTotalAmt0105773
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MILITARY VETERAN SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VETERAN SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt097611
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt03150
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt098811
IRS990EZ/TotalProgramServiceExpensesAmt097611
IRS990EZ/TotalRevenueAmt0115152
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0DRACUTAMERICANLEGIONPOST315.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BAR INCOME 81,698 HALL RENTAL 23,480 OTHER INCOME 970 REFUNDS -375 TOTAL 105,773
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BUILDING REPAIRS 994 DONATIONS 3,350 FOOD PURCHASES 2,790 GROUNDS MAINTENANCE 7,687 INSURANCE 9,982 INTERNET & TELEPHONE 3,325 LICENSES & PERMITS 1,300 LIQUOR PURCHASES 27,051 MEALS & BEVERAGE TAX 5,614 POST ADMIN EXPENSES 750 POST ANNUAL DUES 4,300 POST OFFICE SUPPLIES 492 POST ORGANIZATION MEETING 1,150 POST PROGRAM ADS 1,350 SECURITY 2,944 SONS ANNUAL DUES 575 SUPPLIES 708 TAX PREPARATION 1,200 UTILITIES 20,002 NON-INVESTMENT DEPRECIATION 3,247 TOTAL 98,811
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FIXED ASSETS 88,943 88,943 LESS ACCUMULATED DEPRECIATION 23,299 26,546 TOTAL 65,644 62,397
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN DYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09784528800
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION LEO C ROTH 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 & CRESSMAN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01175 MAMMOTH ROAD SUITE 2A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DRACUT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001826
ReturnHeader/PreparerPersonGrp/PhoneNum09789571421
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN T JARRY
ReturnHeader/ReturnTs02022-11-02T11:26:41-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DYER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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