Civic Intelligence

Arthur H Cunningham American Legion Post #440 Inc

990 • Fiscal year 2023 • EIN 16-0710097

Jan 01, 2023 to Dec 31, 2023 • Filed on Dec 03, 2024

Organization ProfileN/A
72 Seneca StHornell, NY 14843-1311

(607) 324-3424

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

0.35x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

0.58x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Net Margin

73rd percentile

21%

Higher net margin than 73% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

86th percentile

$4,649

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Asset Growth

94th percentile

45%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

29%

Faster revenue growth than 73% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$423,237

Up $131,906 (+45%) from 2022

Net Assets

Up

$274,998

Up $52,919 (+24%) from 2022

Liabilities

Up

$148,239

Up $78,987 (+114%) from 2022

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin73rd percentile

Revenue

Up

$256,225

Up $57,034 (+29%) from 2022

Expenses

Down

$203,306

Down $4,535 (-2.2%) from 2022

Net Income

Up

$52,919

Up $61,569 (+712%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $203,948Liabilities 2011: $10,851Net Assets 2011: $193,0972011Assets 2012: $191,493Liabilities 2012: $12,795Net Assets 2012: $178,6982012Assets 2013: $194,350Liabilities 2013: $12,354Net Assets 2013: $181,9962013Assets 2014: $184,169Liabilities 2014: $12,305Net Assets 2014: $171,8642014Assets 2015: $189,442Liabilities 2015: $48,965Net Assets 2015: $140,4772015Assets 2016: $205,264Liabilities 2016: $2,001Net Assets 2016: $203,2632016Assets 2017: $264,829Liabilities 2017: $87,633Net Assets 2017: $177,1962017Assets 2018: $294,788Liabilities 2018: $81,156Net Assets 2018: $213,6322018Assets 2019: $270,848Liabilities 2019: $78,300Net Assets 2019: $192,5482019Assets 2020: $264,120Liabilities 2020: $74,411Net Assets 2020: $189,7092020Assets 2021: $303,074Liabilities 2021: $72,345Net Assets 2021: $230,7292021Assets 2022: $291,331Liabilities 2022: $69,252Net Assets 2022: $222,0792022Assets 2023: $423,237Liabilities 2023: $148,239Net Assets 2023: $274,9982023Assets 2024: $430,038Liabilities 2024: $145,961Net Assets 2024: $284,0772024

Highlighted filing

2023

Assets$423,237
Liabilities$148,239
Net Assets$274,998
Open 2023 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2011: $177,2642011Expenses 2012: $174,6052012Revenue 2013: $169,261Expenses 2013: $165,963Net Income 2013: $3,2982013Revenue 2014: $160,524Expenses 2014: $169,156Net Income 2014: -$8,6322014Revenue 2015: $144,111Expenses 2015: $175,498Net Income 2015: -$31,3872015Revenue 2016: $230,250Expenses 2016: $167,464Net Income 2016: $62,7862016Revenue 2017: $175,081Expenses 2017: $201,148Net Income 2017: -$26,0672017Revenue 2018: $210,187Expenses 2018: $173,751Net Income 2018: $36,4362018Revenue 2019: $181,153Expenses 2019: $202,237Net Income 2019: -$21,0842019Revenue 2020: $148,189Expenses 2020: $151,028Net Income 2020: -$2,8392020Revenue 2021: $236,866Expenses 2021: $195,846Net Income 2021: $41,0202021Revenue 2022: $199,191Expenses 2022: $207,841Net Income 2022: -$8,6502022Revenue 2023: $256,225Expenses 2023: $203,306Net Income 2023: $52,9192023Revenue 2024: $221,480Expenses 2024: $212,401Net Income 2024: $9,0792024

Highlighted filing

2023

Revenue$256,225
Expenses$203,306
Net Income$52,919
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Dec 3, 2024
Return Version
2023v5.1
Gross Receipts
$873,723
Mission and Program Overview

Mission

To make donations to charitable, educational, patriotic, civic & youth organizations in our community.

To make donations to charitable, educational, patriotic, civic, & youth organizations in our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$222,079$274,998▲ $52,919
Land, Buildings, and Equipment, Net$131,411$253,461▲ $122,050
Savings and Temporary Cash Investments$121,307$138,449▲ $17,142
Cash and Non-Interest-Bearing Accounts$27,613$20,327▼ $7,286
Inventories for Sale or Use$11,000$11,000→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$291,331$423,237▲ $131,906
Liabilities
Mortgage Notes Payable Secured by Investment Property$64,707$143,044▲ $78,337
Accounts Payable and Accrued Expenses$4,545$5,195▲ $650
Total Liabilities$69,252$148,239▲ $78,987
Net Assets / Fund Balance
Total Net Assets Fund Balance$222,079$274,998▲ $52,919
Total Liabilities and Net Assets / Fund Balance$291,331$423,237▲ $131,906

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$35,416$236,468-
Other Land Buildings$126,935$12,475-
Land$83,355--
Equipment$7,755$183,912-
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
John E TurnerCommanderPT$4,649$4,649

Board Members and Trustees

NameTitle
John ClevelandDirector
John Foster1st Vice Commander
Darla RooteAdjutant
Ray PiekloTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,042
Program Service Revenue
$0
Investment Income
$6,311
Other Revenue
$244,872
Change in Net Assets
$52,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$120,896
Other Expenses$74,236
Grants and Similar Amounts Paid$8,174
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$104,439
Insurance---$13,772
Payroll Taxes---$11,808
Occupancy---$10,850
Office Expenses---$7,816
Depreciation Depletion---$7,760
Grants to Domestic Orgs---$6,625
Travel---$6,044
Current Officers, Directors, Trustees, and Key Employees---$4,649
Interest---$2,413
Grants to Domestic Individuals---$1,549
Advertising---$1,447
Other Expenses---$690
Fees for Services Other---$160
All Other Expenses---$113
Total Functional Expenses$0$0$0$203,306
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The American Legion Department of New YorkTroy, NY501(c)(19)TO SUPPORT THE STATE COMMANDER'S PROJECT TO ASSIST AT-RISK VETERANS$5,025
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$623,381
Gaming Direct Expenses$525,080
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members only. No stockholders.”

Form 990, Part VI, Section A, Line 7A

“Members elect the governing body.”

Form 990, Part VI, Section A, Line 7B

“YES, BY MEMBERS.”

Form 990, Part VI, Section A, Line 8B

“YES, ON DEMAND.”

Form 990, Part VI, Section B, Line 11B

“YES, AT BOARD MEETING.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Arthur H Cunningham American
EIN
16-0710097
Phone
6073243424
Address
72 SENECA ST, HORNELL, NY 14843-1311

Signing Officer

Name
John E Turner
Title
Commander
Phone
6073243424
Signed
2024-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John E Turner
Formed
1919
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
4
Employees
14
Volunteers
20

Preparer

Firm
Efpr Group Cpas Pllc
Address
8 DENISON PARKWAY E SUITE 407, CORNING, NY 14830
Preparer
Brandi E Miller CPA
Phone
6079626891
Raw XML Appendix373 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.

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IRS990ScheduleI/RecipientTable/CashGrantAmt05025
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(19)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT THE STATE COMMANDER'S PROJECT TO ASSIST AT-RISK VETERANS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE AMERICAN LEGION DEPARTMENT OF NEW YORK
IRS990ScheduleI/RecipientTable/RecipientEIN0135609522
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01304 PARK BOULEVARD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0TROY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd012180
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ONLY. NO STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES, BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES, ON DEMAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YES, AT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0291331
IRS990/TotalAssetsEOYAmt0423237
IRS990/TotalAssetsGrp/BOYAmt0291331
IRS990/TotalAssetsGrp/EOYAmt0423237
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05042
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/TotalAmt0203306
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt069252
IRS990/TotalLiabilitiesEOYAmt0148239
IRS990/TotalLiabilitiesGrp/BOYAmt069252
IRS990/TotalLiabilitiesGrp/EOYAmt0148239
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0222079
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0274998
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt04649
IRS990/TotalRevenueGrp/ExclusionAmt06311
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0244872
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256225
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0291331
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0423237
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06044
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt072 SENECA ST
IRS990/USAddress/CityNm0HORNELL
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd0148431311
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN E TURNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum06073243424
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARTHUR H CUNNINGHAM AMERICAN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LEGION POST #440 INC
ReturnHeader/Filer/BusinessNameControlTxt0ARTH
ReturnHeader/Filer/EIN0160710097
ReturnHeader/Filer/PhoneNum06073243424
ReturnHeader/Filer/USAddress/AddressLine1Txt072 SENECA ST
ReturnHeader/Filer/USAddress/CityNm0HORNELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0148431311
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474526160
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EFPR GROUP CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08 DENISON PARKWAY E SUITE 407
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CORNING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014830
ReturnHeader/PreparerPersonGrp/PhoneNum06079626891
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDI E MILLER CPA
ReturnHeader/ReturnTs02024-12-04T09:51:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$423,237
Liabilities
$148,239
Net assets
$274,998
Revenue
$256,225
Expenses
$203,306
Net income
$52,919
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.30$1.46$2.84$2.21$2.12$0.09
2023Detailed filing. Detailed filing data is available for this year.$4.23$1.48$2.75$2.56$2.03$0.53
2022Detailed filing. Detailed filing data is available for this year.$2.91$0.69$2.22$1.99$2.08$0.09
2021Detailed filing. Detailed filing data is available for this year.$3.03$0.72$2.31$2.37$1.96$0.41
2020Detailed filing. Detailed filing data is available for this year.$2.64$0.74$1.90$1.48$1.51$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.71$0.78$1.93$1.81$2.02$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.95$0.81$2.14$2.10$1.74$0.36
2017Detailed filing. Detailed filing data is available for this year.$2.65$0.88$1.77$1.75$2.01$0.26
2016Detailed filing. Detailed filing data is available for this year.$2.05$0.02$2.03$2.30$1.67$0.63
2015Detailed filing. Detailed filing data is available for this year.$1.89$0.49$1.40$1.44$1.75$0.31
2014Detailed filing. Detailed filing data is available for this year.$1.84$0.12$1.72$1.61$1.69$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.94$0.12$1.82$1.69$1.66$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.13$1.79$1.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.11$1.93$1.77