Civic Intelligence

John P Eaton Post Memorial Club Inc

990 • Fiscal year 2015 • EIN 16-0715952

Jun 01, 2014 to May 31, 2015 • Filed on Jan 18, 2016

8 River RoadCorning, NY 14830

(607) 654-7735

Siviq Scores

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

Liabilities / Assets

95th percentile

0.63x

Higher debt load relative to assets than 95% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

98th percentile

3.49x

Higher debt load relative to revenue than 98% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Net Margin

11th percentile

-23%

Higher net margin than 11% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

64th percentile

$3,465

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Asset Growth

17th percentile

-6.2%

Faster asset growth than 17% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

15th percentile

-15%

Faster revenue growth than 15% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,442,881

Down $95,178 (-6.2%) from 2014

Net Assets

Down

$535,502

Down $60,578 (-10%) from 2014

Liabilities

Down

$907,379

Down $34,600 (-3.7%) from 2014

Revenue

Down

$259,989

Down $46,268 (-15%) from 2014

Expenses

Down

$320,567

Down $20,429 (-6.0%) from 2014

Net Income

Down

-$60,578

Down $25,839 (-74%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,603,904Liabilities 2011: $1,016,110Net Assets 2011: $587,7942011Assets 2012: $1,565,158Liabilities 2012: $996,690Net Assets 2012: $568,4682012Assets 2013: $1,605,509Liabilities 2013: $974,690Net Assets 2013: $630,8192013Assets 2014: $1,538,059Liabilities 2014: $941,979Net Assets 2014: $596,0802014Assets 2015: $1,442,881Liabilities 2015: $907,379Net Assets 2015: $535,5022015Assets 2016: $1,430,738Liabilities 2016: $869,850Net Assets 2016: $560,8882016Assets 2017: $1,404,243Liabilities 2017: $832,191Net Assets 2017: $572,0522017Assets 2018: $1,210,027Liabilities 2018: $777,763Net Assets 2018: $432,2642018Assets 2019: $1,249,412Liabilities 2019: $747,742Net Assets 2019: $501,6702019Assets 2020: $1,265,149Liabilities 2020: $740,993Net Assets 2020: $524,1562020Assets 2021: $1,252,118Liabilities 2021: $716,289Net Assets 2021: $535,8292021Assets 2022: $1,180,276Liabilities 2022: $687,074Net Assets 2022: $493,2022022Assets 2023: $1,166,618Liabilities 2023: $652,631Net Assets 2023: $513,9872023Assets 2024: $1,127,456Liabilities 2024: $616,979Net Assets 2024: $510,4772024

Highlighted filing

2015

Assets$1,442,881
Liabilities$907,379
Net Assets$535,502

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $414,374Expenses 2011: $380,345Net Income 2011: $34,0292011Revenue 2012: $325,360Expenses 2012: $344,686Net Income 2012: -$19,3262012Revenue 2013: $406,213Expenses 2013: $343,862Net Income 2013: $62,3512013Revenue 2014: $306,257Expenses 2014: $340,996Net Income 2014: -$34,7392014Revenue 2015: $259,989Expenses 2015: $320,567Net Income 2015: -$60,5782015Revenue 2016: $328,462Expenses 2016: $309,076Net Income 2016: $19,3862016Revenue 2017: $311,262Expenses 2017: $300,270Net Income 2017: $10,9922017Revenue 2018: $171,526Expenses 2018: $277,232Net Income 2018: -$105,7062018Revenue 2019: $249,177Expenses 2019: $247,560Net Income 2019: $1,6172019Revenue 2020: $232,479Expenses 2020: $209,993Net Income 2020: $22,4862020Revenue 2021: $348,383Expenses 2021: $291,015Net Income 2021: $57,3682021Revenue 2022: $270,160Expenses 2022: $283,153Net Income 2022: -$12,9932022Revenue 2023: $338,779Expenses 2023: $351,436Net Income 2023: -$12,6572023Revenue 2024: $254,289Expenses 2024: $280,384Net Income 2024: -$26,0952024

Highlighted filing

2015

Revenue$259,989
Expenses$320,567
Net Income-$60,578
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Jan 18, 2016
Return Version
2014v6.0
Gross Receipts
$636,115
Mission and Program Overview

Mission

Provide a meeting and entertainment facility for veterans and make contributions to veterans in need and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,268,017$1,214,773▼ $53,244
Savings and Temporary Cash Investments$102,409$108,343▲ $5,934
Cash and Non-Interest-Bearing Accounts$104,103$61,474▼ $42,629
Investments in Publicly Traded Securities$48,356$49,861▲ $1,505
Inventories for Sale or Use$15,174$8,430▼ $6,744
Total Assets$1,538,059$1,442,881▼ $95,178
Liabilities
Mortgage Notes Payable Secured by Investment Property$936,895$903,284▼ $33,611
Accounts Payable and Accrued Expenses$5,084$4,095▼ $989
Total Liabilities$941,979$907,379▼ $34,600
Net Assets / Fund Balance
Unrestricted Net Assets$596,080$535,502▼ $60,578
Total Net Assets Fund Balance$596,080$535,502▼ $60,578
Total Liabilities and Net Assets / Fund Balance$1,538,059$1,442,881▼ $95,178

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,102,457$241,577$1,344,034
Land$112,316-$112,316
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Leslie HamptonTreasurerPT$3,465$3,465

Board Members and Trustees

NameTitle
Fran GehlDirector
Richard NaylorDirector
Ronald JenksDirector
Russ MillerDirector
Steven SchwarzDirector
David WarunakCommander & Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$19,201
Program Service Revenue
$0
Investment Income
$1,762
Other Revenue
$239,026
All Other Contributions
$945
Change in Net Assets
$-60,578
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$181,864
Salaries, Compensation, and Employee Benefits$138,703
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$124,031
Interest---$44,388
Depreciation Depletion---$35,940
Occupancy---$14,307
Payroll Taxes---$9,043
Travel---$8,847
All Other Expenses---$8,768
Advertising---$8,347
Insurance---$7,952
Other Expenses---$6,458
Office Expenses---$4,708
Current Officers, Directors, Trustees, and Key Employees---$3,465
Fees for Services Accounting---$2,600
Other Employee Benefits---$2,164
Conferences and Meetings---$1,404
Total Functional Expenses$0$0$0$320,567
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$189,686
Gaming Direct Expenses$52,746
Fundraising Gross Income$10,046
Fundraising Direct Expenses$5,212
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 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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The treasurer reviews the 990 before it is submitted.

Form 990, Part VI, Section C, Line 19

The organization makes it governing document available upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 746
EIN
16-0715952
Phone
6076547735
Address
8 RIVER ROAD, CORNING, NY 14830
Doing Business As
John P Eaton American Legion Post 746

Signing Officer

Name
Leslie E Hampton
Title
Treasurer
Phone
6076547735
Signed
2016-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leslie E Hampton
Formed
1919
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
15
Volunteers
0

Preparer

Firm
Efpr Group Cpas Pllc
Address
8 DENISON PARKWAY E SUITE 407, CORNING, NY 14830
Preparer
Richard J Davis CPA
Phone
6079626891
Raw XML Appendix351 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWS THE 990 BEFORE IT IS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES IT GOVERNING DOCUMENT AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01538059
IRS990/TotalAssetsEOYAmt01442881
IRS990/TotalAssetsGrp/BOYAmt01538059
IRS990/TotalAssetsGrp/EOYAmt01442881
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt019201
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/TotalAmt0320567
IRS990/TotalGrossUBIAmt013454
IRS990/TotalLiabilitiesBOYAmt0941979
IRS990/TotalLiabilitiesEOYAmt0907379
IRS990/TotalLiabilitiesGrp/BOYAmt0941979
IRS990/TotalLiabilitiesGrp/EOYAmt0907379
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0596080
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0535502
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt03465
IRS990/TotalRevenueGrp/ExclusionAmt04834
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0222500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259989
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt013454
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01538059
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01442881
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt08847
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0596080
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0535502
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08 RIVER ROAD
IRS990/USAddress/CityNm0CORNING
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014830
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0CORNINGAMERICANLEGION.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LESLIE E HAMPTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06076547735
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 746
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0160715952
ReturnHeader/Filer/PhoneNum06076547735
ReturnHeader/Filer/USAddress/AddressLine1Txt08 RIVER ROAD
ReturnHeader/Filer/USAddress/CityNm0CORNING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014830
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/PreparerPersonNm0RICHARD J DAVIS CPA
ReturnHeader/ReturnTs02016-02-06T10:56:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-06-01
ReturnHeader/TaxPeriodEndDt02015-05-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.13$0.62$0.51$0.25$0.28$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.65$0.51$0.34$0.35$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.69$0.49$0.27$0.28$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.72$0.54$0.35$0.29$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.27$0.74$0.52$0.23$0.21$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.25$0.75$0.50$0.25$0.25$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.21$0.78$0.43$0.17$0.28$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.40$0.83$0.57$0.31$0.30$0.01
2016Summary only. Only limited summary data is available for this year.$1.43$0.87$0.56$0.33$0.31$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.44$0.91$0.54$0.26$0.32$0.06
2014Summary only. Only limited summary data is available for this year.$1.54$0.94$0.60$0.31$0.34$0.03
2013Summary only. Only limited summary data is available for this year.$1.61$0.97$0.63$0.41$0.34$0.06
2012Summary only. Only limited summary data is available for this year.$1.57$1.00$0.57$0.33$0.34$0.02
2011Summary only. Only limited summary data is available for this year.$1.60$1.02$0.59$0.41$0.38$0.03