Civic Intelligence

American Legion Post 24

990 • Fiscal year 2015 • EIN 16-6093877

Jun 01, 2014 to May 31, 2015 • Filed on Oct 12, 2015

Organization ProfileWWW.HPSMITHPOST24.ORG
325 Erie Boulevard WestRome, NY 13440

(315) 336-2680

Siviq Scores

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

Liabilities / Assets

77th percentile

0.05x

Higher debt load relative to assets than 77% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.09x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$7,800

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

22nd percentile

-7.5%

Faster asset growth than 22% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

95th percentile

116%

Faster revenue growth than 95% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$368,055

Down $30,043 (-7.5%) from 2014

Net Assets

Down

$349,328

Down $25,963 (-6.9%) from 2014

Liabilities

Down

$18,727

Down $4,080 (-18%) from 2014

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin21st percentile

Revenue

Up

$202,905

Up $108,979 (+116%) from 2014

Expenses

Up

$228,868

Up $129,767 (+131%) from 2014

Net Income

Down

-$25,963

Down $20,788 (-402%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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 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

2015

Assets$368,055
Liabilities$18,727
Net Assets$349,328
Open 2015 Filing

Operations Trend

Revenue Growth95th percentile

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 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

2015

Revenue$202,905
Expenses$228,868
Net Income-$25,963
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Oct 12, 2015
Return Version
2014v5.0
Gross Receipts
$279,736
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$228,839$240,849▲ $12,010
Savings and Temporary Cash Investments$121,462$102,755▼ $18,707
Cash and Non-Interest-Bearing Accounts$27,378$13,404▼ $13,974
Inventories for Sale or Use$10,169$11,047▲ $878
Total Assets$398,098$368,055▼ $30,043
Other Assets Total$10,250--
Liabilities
Unsecured Notes Loans Payable$18,000$14,449▼ $3,551
Accounts Payable and Accrued Expenses$4,807$4,278▼ $529
Total Liabilities$22,807$18,727▼ $4,080
Net Assets / Fund Balance
Unrestricted Net Assets$375,291$349,328▼ $25,963
Total Net Assets Fund Balance$375,291$349,328▼ $25,963
Total Liabilities and Net Assets / Fund Balance$398,098$368,055▼ $30,043

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$173,349$468,272$641,621
Land$67,500-$67,500
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Greg HoweFinance OffiPT$7,800$7,800
David RileyAdjutantPT$1,950$1,950

Board Members and Trustees

NameTitle
Dale ZdziebkoE Board
Charles MelnickE-board
Steve BassiE-board
John Connors1st Vice
Thomas Kenealy2nd Vice
Bridget Riley3rd Vice
Mike GroganChaplin
Lenny DuttonCommander
Frank CarlettaExecutive Bo
Revenue and Support

Revenue Composition

Contributions and Grants
$5,268
Program Service Revenue
$17,972
Investment Income
$1,792
Other Revenue
$177,873
All Other Contributions
$5,268
Change in Net Assets
$-25,963
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,094
Salaries, Compensation, and Employee Benefits$94,774
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$82,774--$82,774
Occupancy$33,287--$33,287
All Other Expenses$11,261$3,665-$14,926
Depreciation Depletion$13,276--$13,276
Other Expenses$9,637--$9,637
Office Expenses-$9,581-$9,581
Insurance$9,131--$9,131
Payroll Taxes$7,956--$7,956
Other Employee Benefits$4,044--$4,044
Conferences and Meetings$2,536--$2,536
Interest$919--$919
Advertising$755--$755
Total Functional Expenses$215,622$13,246$0$228,868
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$101,399
Gaming Direct Expenses$25,376
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 2

“Bridget riley dave riley 3rd vice adjutant spouse”

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

Filer Name
American Legion Post 24
EIN
16-6093877
Phone
3153362680
Address
325 ERIE BOULEVARD WEST, ROME, NY 13440

Signing Officer

Name
Gregory Howe
Title
Finance Officer
Phone
3153362680
Signed
2015-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lenny Dutton
Formed
1919
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
8
Employees
10
Volunteers
50

Preparer

Firm
The Loiacono Firm Cpas Pc
Address
301 N WASHINGTON ST, ROME, NY 13440-4101
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.”

Raw XML Appendix397 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/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt067500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt067500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0173349
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0468272
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0641621
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0240849
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt02466
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02466
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt025376
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt04590
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt096809
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0101399
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt076023
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt022910
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt022910
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0GREG HOWE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0325 ERIE BOULEVARD WEST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ROME
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd013440
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SERVING AND CLEANING UP AT LEGION EVENTS. VOLUNTEERING AT COMMUNITEE EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BRIDGET RILEY DAVE RILEY 3RD VICE ADJUTANT SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A NEW MEMBER IS PUT TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS ARE NOMINATED AND PASSED OR DENIED AT BOARD MEETINGS BY THE ELECTED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0398098
IRS990/TotalAssetsEOYAmt0368055
IRS990/TotalAssetsGrp/BOYAmt0398098
IRS990/TotalAssetsGrp/EOYAmt0368055
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05268
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013246
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215622
IRS990/TotalFunctionalExpensesGrp/TotalAmt0228868
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022807
IRS990/TotalLiabilitiesEOYAmt018727
IRS990/TotalLiabilitiesGrp/BOYAmt022807
IRS990/TotalLiabilitiesGrp/EOYAmt018727
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0375291
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0349328
IRS990/TotalProgramServiceExpensesAmt0215622
IRS990/TotalProgramServiceRevenueAmt017972
IRS990/TotalReportableCompFromOrgAmt09750
IRS990/TotalRevenueGrp/ExclusionAmt01292
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0196345
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0202905
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0398098
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0368055
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0375291
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0349328
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt018000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt014449
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0325 ERIE BLVD WEST
IRS990/USAddress/CityNm0ROME
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013440
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.HPSMITHPOST24.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGORY HOWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03153362680
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 24
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0166093877
ReturnHeader/Filer/PhoneNum03153362680
ReturnHeader/Filer/USAddress/AddressLine1Txt0325 ERIE BOULEVARD WEST
ReturnHeader/Filer/USAddress/CityNm0ROME
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013440
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453465415
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE LOIACONO FIRM CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 N WASHINGTON ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0134404101
ReturnHeader/PreparerPersonGrp/PhoneNum03153561150
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R LOIACONO CPA
ReturnHeader/ReturnTs02015-10-15T14:12:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-06-01
ReturnHeader/TaxPeriodEndDt02015-05-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$368,055
Liabilities
$18,727
Net assets
$349,328
Revenue
$202,905
Expenses
$228,868
Net income
-$25,963
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
2015Detailed filing. Detailed filing data is available for this year.$3.68$0.19$3.49$2.03$2.29$0.26
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)19 • <$500k nonprofits