Civic Intelligence

American Legion Post 24

990 • Fiscal year 2014 • EIN 16-6093877

Jun 01, 2013 to May 31, 2014 • Filed on Aug 28, 2014

Organization ProfileWWW.HPSMITHPOST24.ORG
325 Erie Boulevard West13440

(315) 336-2680

Siviq Scores

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

Liabilities / Assets

78th percentile

0.06x

Higher debt load relative to assets than 78% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

87th percentile

0.24x

Higher debt load relative to revenue than 87% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

36th percentile

-5.5%

Higher net margin than 36% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

95th percentile

$7,800

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

67th percentile

3.3%

Faster asset growth than 67% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets78th percentile

Assets

Flat

$398,098

Flat from 2014

Net Assets

Flat

$375,291

Flat from 2014

Liabilities

Flat

$22,807

Flat from 2014

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin36th percentile

Revenue

Flat

$93,926

Flat from 2014

Expenses

Flat

$99,101

Flat from 2014

Net Income

Flat

-$5,175

Flat from 2014

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$600K$400K$200K$0Assets 2011: $427,660Liabilities 2011: $19,610Net Assets 2011: $408,0502011Assets 2012: $395,475Liabilities 2012: $10,662Net Assets 2012: $384,8132012Assets 2013: $385,206Liabilities 2013: $4,740Net Assets 2013: $380,4662013Assets 2014: $398,098Liabilities 2014: $22,807Net Assets 2014: $375,2912014Assets 2014: $398,098Liabilities 2014: $22,807Net Assets 2014: $375,2912014Assets 2015: $368,055Liabilities 2015: $18,727Net Assets 2015: $349,3282015Assets 2016: $354,027Liabilities 2016: $14,681Net Assets 2016: $339,3462016Assets 2017: $346,162Liabilities 2017: $11,477Net Assets 2017: $334,6852017Assets 2018: $332,158Liabilities 2018: $3,402Net Assets 2018: $328,7562018Assets 2019: $331,986Liabilities 2019: $3,519Net Assets 2019: $328,4672019Assets 2020: $308,363Liabilities 2020: $525Net Assets 2020: $307,8382020Assets 2021: $383,624Liabilities 2021: $18,241Net Assets 2021: $365,3832021Assets 2022: $416,475Liabilities 2022: $3,588Net Assets 2022: $412,8872022Assets 2023: $431,502Liabilities 2023: $3,502Net Assets 2023: $428,0002023

Highlighted filing

2014

Assets$398,098
Liabilities$22,807
Net Assets$375,291
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KExpenses 2011: $141,0572011Expenses 2012: $129,8072012Expenses 2013: $106,3672013Revenue 2014: $93,926Expenses 2014: $99,101Net Income 2014: -$5,1752014Revenue 2014: $93,926Expenses 2014: $99,101Net Income 2014: -$5,1752014Revenue 2015: $202,905Expenses 2015: $228,868Net Income 2015: -$25,9632015Revenue 2016: $193,574Expenses 2016: $203,556Net Income 2016: -$9,9822016Revenue 2017: $182,212Expenses 2017: $186,873Net Income 2017: -$4,6612017Revenue 2018: $174,552Expenses 2018: $180,481Net Income 2018: -$5,9292018Revenue 2019: $163,451Expenses 2019: $163,740Net Income 2019: -$2892019Revenue 2020: $125,546Expenses 2020: $146,175Net Income 2020: -$20,6292020Revenue 2021: $182,180Expenses 2021: $124,635Net Income 2021: $57,5452021Revenue 2022: $214,665Expenses 2022: $167,161Net Income 2022: $47,5042022Revenue 2023: $187,930Expenses 2023: $172,817Net Income 2023: $15,1132023

Highlighted filing

2014

Revenue$93,926
Expenses$99,101
Net Income-$5,175
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Aug 28, 2014
Return Version
2013v3.1
Gross Receipts
$302,846
Mission and Program Overview

Mission

An organization that provides all military personnel with a social environment. They provide services to the surrounding communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$239,503$228,839▼ $10,664
Savings and Temporary Cash Investments$110,184$121,462▲ $11,278
Cash and Non-Interest-Bearing Accounts$25,511$27,378▲ $1,867
Inventories for Sale or Use$10,008$10,169▲ $161
Total Assets$385,206$398,098▲ $12,892
Other Assets Total-$10,250-
Liabilities
Unsecured Notes Loans Payable-$18,000-
Accounts Payable and Accrued Expenses$4,740$4,807▲ $67
Total Liabilities$4,740$22,807▲ $18,067
Net Assets / Fund Balance
Unrestricted Net Assets$380,466$375,291▼ $5,175
Total Net Assets Fund Balance$380,466$375,291▼ $5,175
Total Liabilities and Net Assets / Fund Balance$385,206$398,098▲ $12,892

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$161,339$457,846$619,185
Land$67,500-$67,500
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Deborah DavisFinance OffiPT$7,800$7,800
David RileyAdjutantPT$2,600$2,600
John ConnorsChaplinPT$2,255$2,255

Board Members and Trustees

NameTitle
Dale ZdziebkoE Board
Leonard DuttonE-board
Steve BassiE-board
Derek Carter1st Vice
Thomas Kenealy2nd Vice
Russell Hayes3rd Vice
Michael GroganCommander
Frank CarlettaExecutive Bo
Revenue and Support

Revenue Composition

Contributions and Grants
$5,863
Program Service Revenue
$18,630
Investment Income
$270
Other Revenue
$69,163
Change in Net Assets
$-5,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,532
Salaries, Compensation, and Employee Benefits$47,569
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,792--$41,792
Depreciation Depletion$9,078--$9,078
Conferences and Meetings$7,157--$7,157
All Other Expenses$4,564$1,381-$5,945
Payroll Taxes$3,769--$3,769
Office Expenses-$3,240-$3,240
Occupancy$2,277--$2,277
Other Expenses$2,017--$2,017
Other Employee Benefits$2,008--$2,008
Fees for Services Accounting-$519-$519
Insurance$218--$218
Advertising$110--$110
Total Functional Expenses$93,961$5,140$0$99,101
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$162,214
Gaming Gross Income$144,795
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
Yes
Audit committee
Yes
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
Yes
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, Page 6, Part VI, Line 7A

“A new member is put to the board for approval.”

Form 990, Page 6, Part VI, Line 7B

“Decisions are nominated and passed or denied at board meetings by the elected members.”

Form 990, Page 6, Part VI, Line 11B

“Reviewed by the executive committee.”

Form 990, Page 6, Part VI, Line 15B

“Reviewed and approved by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

EIN
16-6093877
Phone
3153362680

Signing Officer

Name
Gregory Howe
Title
Finance Officer
Phone
3153362680
Signed
2014-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Grogan
Formed
1919
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
8
Employees
9
Volunteers
150

Preparer

Preparer
David R Loiacono CPA
Phone
3153561150
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Serving and cleaning up at legion events. Volunteering at communitee events.”

Form 990, Part XI, Line 9

“ROUNDING 0”

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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IRS990/Form990PartVIISectionAGrp/TitleTxt6E-BOARD
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt014203
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt014203
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0162214
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt020808
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0123987
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0144795
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-17419
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt03522
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0148011
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0144489
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0GREG HOWE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10325 ERIE BOULEVARD WEST
IRS990ScheduleG/PersonsWithBooksUSAddress/City0ROME
IRS990ScheduleG/PersonsWithBooksUSAddress/State0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode013440
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SERVING AND CLEANING UP AT LEGION EVENTS. VOLUNTEERING AT COMMUNITEE EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A NEW MEMBER IS PUT TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE NOMINATED AND PASSED OR DENIED AT BOARD MEETINGS BY THE ELECTED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0385206
IRS990/TotalAssetsEOYAmt0398098
IRS990/TotalAssetsGrp/BOYAmt0385206
IRS990/TotalAssetsGrp/EOYAmt0398098
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05863
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05140
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt093961
IRS990/TotalFunctionalExpensesGrp/TotalAmt099101
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04740
IRS990/TotalLiabilitiesEOYAmt022807
IRS990/TotalLiabilitiesGrp/BOYAmt04740
IRS990/TotalLiabilitiesGrp/EOYAmt022807
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0380466
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0375291
IRS990/TotalProgramServiceExpensesAmt093961
IRS990/TotalProgramServiceRevenueAmt018630
IRS990/TotalReportableCompFromOrgAmt012655
IRS990/TotalRevenueGrp/ExclusionAmt0270
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt087793
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt093926
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0385206
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0398098
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0380466
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0375291
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt018000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10325 ERIE BLVD WEST
IRS990/USAddress/City0ROME
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode013440
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.HPSMITHPOST24.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGORY HOWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03153362680
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 24
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0166093877
ReturnHeader/Filer/PhoneNum03153362680
ReturnHeader/Filer/USAddress/AddressLine10325 ERIE BOULEVARD WEST
ReturnHeader/Filer/USAddress/City0ROME
ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode013440
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453465415
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10THE LOIACONO FIRM CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10301 N WASHINGTON ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ROME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0134404101
ReturnHeader/PreparerPersonGrp/PhoneNum03153561150
ReturnHeader/PreparerPersonGrp/PreparationDt02014-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R LOIACONO CPA
ReturnHeader/ReturnTs02014-10-07T08:10:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$398,098
Liabilities
$22,807
Net assets
$375,291
Revenue
$93,926
Expenses
$99,101
Net income
-$5,175
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.32$0.04$4.28$1.88$1.73$0.15
2022Summary only. Only limited summary data is available for this year.$4.16$0.04$4.13$2.15$1.67$0.48
2021Summary only. Only limited summary data is available for this year.$3.84$0.18$3.65$1.82$1.25$0.58
2020Summary only. Only limited summary data is available for this year.$3.08$0.01$3.08$1.26$1.46$0.21
2019Summary only. Only limited summary data is available for this year.$3.32$0.04$3.28$1.63$1.64$0.00
2018Summary only. Only limited summary data is available for this year.$3.32$0.03$3.29$1.75$1.80$0.06
2017Summary only. Only limited summary data is available for this year.$3.46$0.11$3.35$1.82$1.87$0.05
2016Summary only. Only limited summary data is available for this year.$3.54$0.15$3.39$1.94$2.04$0.10
2015Summary only. Only limited summary data is available for this year.$3.68$0.19$3.49$2.03$2.29$0.26
2014Detailed filing. Detailed filing data is available for this year.$3.98$0.23$3.75$0.94$0.99$0.05
2014Summary only. Only limited summary data is available for this year.$3.98$0.23$3.75$0.94$0.99$0.05
2013Summary only. Only limited summary data is available for this year.$3.85$0.05$3.80$1.06
2012Summary only. Only limited summary data is available for this year.$3.95$0.11$3.85$1.30
2011Summary only. Only limited summary data is available for this year.$4.28$0.20$4.08$1.41