Civic Intelligence

Johnson Costello American Legion

990 • Fiscal year 2022 • EIN 16-0721898

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 01, 2023

Organization Profile
PO Box 362Penn Yan, NY 14527

(315) 536-8222

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

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

2022 filings • NTEE W • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

27th percentile

0.00x

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

2022 filings • NTEE W • $1M-$5M nonprofits • Source year 2022

Net Margin

69th percentile

20%

Higher net margin than 69% of similar nonprofits.

2022 filings • NTEE W • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

2022 filings • NTEE W • $1M-$5M nonprofits • Source year 2022

Asset Growth

44th percentile

3.0%

Faster asset growth than 44% of similar nonprofits.

2022 filings • NTEE W • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

75th percentile

39%

Faster revenue growth than 75% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$628,287

Up $18,188 (+3.0%) from 2021

Net Assets

Up

$628,287

Up $18,188 (+3.0%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin69th percentile

Revenue

Up

$348,553

Up $98,080 (+39%) from 2021

Expenses

Up

$280,145

Up $32,918 (+13%) from 2021

Net Income

Up

$68,408

Up $65,162 (+2007%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$800K$600K$400K$200K$0Assets 2015: $432,826Liabilities 2015: $0Net Assets 2015: $432,8262015Assets 2016: $475,438Liabilities 2016: $0Net Assets 2016: $475,4382016Assets 2017: $479,409Liabilities 2017: $0Net Assets 2017: $479,4092017Assets 2018: $467,993Liabilities 2018: $0Net Assets 2018: $467,9932018Assets 2019: $502,061Liabilities 2019: $0Net Assets 2019: $502,0612019Assets 2020: $480,936Liabilities 2020: $0Net Assets 2020: $480,9362020Assets 2021: $610,099Liabilities 2021: $0Net Assets 2021: $610,0992021Assets 2022: $628,287Liabilities 2022: $0Net Assets 2022: $628,2872022Assets 2023: $594,789Liabilities 2023: $208Net Assets 2023: $594,5812023Assets 2025: $570,716Liabilities 2025: $1,664Net Assets 2025: $569,0522025

Highlighted filing

2022

Assets$628,287
Liabilities$0
Net Assets$628,287
Open 2022 Filing

Operations Trend

Revenue Growth75th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2015: $242,892Expenses 2015: $225,220Net Income 2015: $17,6722015Revenue 2016: $244,956Expenses 2016: $201,241Net Income 2016: $43,7152016Revenue 2017: $227,184Expenses 2017: $223,277Net Income 2017: $3,9072017Revenue 2018: $242,814Expenses 2018: $254,127Net Income 2018: -$11,3132018Revenue 2019: $236,310Expenses 2019: $238,122Net Income 2019: -$1,8122019Revenue 2020: $235,042Expenses 2020: $240,015Net Income 2020: -$4,9732020Revenue 2021: $250,473Expenses 2021: $247,227Net Income 2021: $3,2462021Revenue 2022: $348,553Expenses 2022: $280,145Net Income 2022: $68,4082022Revenue 2023: $318,773Expenses 2023: $356,450Net Income 2023: -$37,6772023Revenue 2025: $246,922Expenses 2025: $276,172Net Income 2025: -$29,2502025

Highlighted filing

2022

Revenue$348,553
Expenses$280,145
Net Income$68,408
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 1, 2023
Return Version
2021v4.2
Gross Receipts
$1,127,199
Mission and Program Overview

Mission

Patriotism and recreational activities for current and former members of the Armed Forces

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$610,099$628,287▲ $18,188
Investments in Publicly Traded Securities$464,124$412,847▼ $51,277
Cash and Non-Interest-Bearing Accounts$62,193$117,572▲ $55,379
Land, Buildings, and Equipment, Net$70,177$85,979▲ $15,802
Inventories for Sale or Use$7,038$7,038→ $0
Savings and Temporary Cash Investments$6,567$4,851▼ $1,716
Total Assets$610,099$628,287▲ $18,188
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$610,099$628,287▲ $18,188
Total Liabilities and Net Assets / Fund Balance$610,099$628,287▲ $18,188

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$54,228$5,957$60,185
Other Land Buildings$19,224$31,615$50,839
Equipment$12,527$36,781$49,308
Compensation and Service Providers
Top Officer Pay43rd percentile

Board Members and Trustees

NameTitle
Carrie Ahearn1st Vice Commander
Holly Truman2nd Vice Commander
Mark Moon3rd Vice Commander
Tim YetterAdjutant
John BuschChaplain
Ellen HeyCommander
Andy SwarthoutFinance Treasurer
Darrell LakeSergeant at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$13,085
Program Service Revenue
$143,675
Investment Income
$35,515
Other Revenue
$156,278
All Other Contributions
$6,212
Change in Net Assets
$68,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,732
Salaries, Compensation, and Employee Benefits$107,413
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$101,761
Occupancy---$43,678
All Other Expenses---$11,197
Depreciation Depletion---$9,347
Payments to Affiliates---$6,873
Fees for Service Investment Mgmnt Fees---$5,791
Payroll Taxes---$5,652
Other Expenses$5,178--$5,178
Office Expenses---$4,202
Fees for Services Other---$1,950
Fees for Services Accounting---$573
Advertising---$306
Total Functional Expenses$0$0$0$280,145
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$894,694
Gaming Direct Expenses$739,374
Fundraising Gross Income$2,760
Fundraising Direct Expenses$1,802
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Members are dues paying members and may be elected to serve on the organizations board”

Member election for additional members Part VI line 7A

“Members are allowed to vote on new officers and members of the governing board”

Form 990 governing body review Part VI line 11

“The return is available at board meetings for all members to see and discuss”

Conflict of interest policy compliance Part VI line 12C

“Conflict of interest policies are in force and all members must notify the board if a conflict arises”

Form 990 availability to public Part VI line 18

“The return is available upon request at the post”

Governing documents etc available to public Part VI line 19

“All documents are available at the post upon request”

Filing and Contact Details

Filer

Filer Name
Johnson Costello American Legion
EIN
16-0721898
Address
PO Box 362, Penn Yan, NY 14527

Signing Officer

Name
Ellen Hey
Title
Commander
Phone
3155368222
Signed
2023-04-01
Discuss with paid preparer
Yes

Organization Details

Formed
1919
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
6

Preparer

Firm
Thomas A Podsiadlo CPA
Address
350 Elm St, Penn Yan, NY 14527
Preparer
Kevin P Hines EA
Phone
3155363335
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Licenses 545Scholarships 3000Foreign Tax 7Awards 169Public Relations 432Adjutant 650Bank Fees 15Boys State 1050Honor Guard 11Bar Deposit Returns 1200Misc 2218Gifts 1900”

Raw XML Appendix393 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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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Timothy Yetter
IRS990ScheduleG/GamingManagerServicesProvTxt0Game Logs and Quarterly Reports
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Ellen Hey
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO Box 362
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Penn Yan
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd014527
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members are dues paying members and may be elected to serve on the organizations board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members are allowed to vote on new officers and members of the governing board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The return is available at board meetings for all members to see and discuss
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Conflict of interest policies are in force and all members must notify the board if a conflict arises
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The return is available upon request at the post
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All documents are available at the post upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Licenses 545Scholarships 3000Foreign Tax 7Awards 169Public Relations 432Adjutant 650Bank Fees 15Boys State 1050Honor Guard 11Bar Deposit Returns 1200Misc 2218Gifts 1900
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0610099
IRS990/TotalAssetsEOYAmt0628287
IRS990/TotalAssetsGrp/BOYAmt0610099
IRS990/TotalAssetsGrp/EOYAmt0628287
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt013085
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0280145
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0610099
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0628287
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0143675
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt036473
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0298995
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0348553
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0610099
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0628287
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ellen Hey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum03155368222
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Johnson Costello American Legion
ReturnHeader/Filer/BusinessNameControlTxt0JOHN
ReturnHeader/Filer/EIN0160721898
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 362
ReturnHeader/Filer/USAddress/CityNm0Penn Yan
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014527
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271539356
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Thomas A Podsiadlo CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 Elm St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Penn Yan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014527
ReturnHeader/PreparerPersonGrp/PhoneNum03155363335
ReturnHeader/PreparerPersonGrp/PreparationDt02023-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin P Hines EA
ReturnHeader/ReturnTs02023-04-01T13:33:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Ellen
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Hey
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$628,287
Liabilities
$0
Net assets
$628,287
Revenue
$348,553
Expenses
$280,145
Net income
$68,408
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.71$0.02$5.69$2.47$2.76$0.29
2023Summary only. Only limited summary data is available for this year.$5.95$0.00$5.95$3.19$3.56$0.38
2022Detailed filing. Detailed filing data is available for this year.$6.28$0.00$6.28$3.49$2.80$0.68
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.10$0.00$6.10$2.50$2.47$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.81$0.00$4.81$2.35$2.40$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$0.00$5.02$2.36$2.38$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$0.00$4.68$2.43$2.54$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$0.00$4.79$2.27$2.23$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.75$0.00$4.75$2.45$2.01$0.44
2015Detailed filing. Detailed filing data is available for this year.$4.33$0.00$4.33$2.43$2.25$0.18