Civic Intelligence

American Legion Post 24

990 • Fiscal year 2017 • EIN 16-6093877

Jun 01, 2016 to May 31, 2017 • Filed on Oct 31, 2017

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

68th percentile

0.03x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.06x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

33rd percentile

-2.6%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

30th percentile

-2.2%

Faster asset growth than 30% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-5.9%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$346,162

Down $7,865 (-2.2%) from 2016

Net Assets

Down

$334,685

Down $4,661 (-1.4%) from 2016

Liabilities

Down

$11,477

Down $3,204 (-22%) from 2016

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin33rd percentile

Revenue

Down

$182,212

Down $11,362 (-5.9%) from 2016

Expenses

Down

$186,873

Down $16,683 (-8.2%) from 2016

Net Income

Up

-$4,661

Up $5,321 (+53%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth30th 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

2017

Assets$346,162
Liabilities$11,477
Net Assets$334,685
Open 2017 Filing

Operations Trend

Revenue Growth35th 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

2017

Revenue$182,212
Expenses$186,873
Net Income-$4,661
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 31, 2017
Return Version
2016v3.0
Gross Receipts
$521,699
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$231,485$220,669▼ $10,816
Savings and Temporary Cash Investments$97,818$93,652▼ $4,166
Cash and Non-Interest-Bearing Accounts$16,233$19,271▲ $3,038
Inventories for Sale or Use$8,491$12,570▲ $4,079
Total Assets$354,027$346,162▼ $7,865
Liabilities
Unsecured Notes Loans Payable$11,622$7,779▼ $3,843
Accounts Payable and Accrued Expenses$3,059$3,698▲ $639
Total Liabilities$14,681$11,477▼ $3,204
Net Assets / Fund Balance
Unrestricted Net Assets$339,346$334,685▼ $4,661
Total Net Assets Fund Balance$339,346$334,685▼ $4,661
Total Liabilities and Net Assets / Fund Balance$354,027$346,162▼ $7,865

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$137,852$325,302$463,154
Other Land Buildings$15,317$164,598$179,915
Land$67,500-$67,500
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Charles MelnickE-board
Steve BassiE-board
Thomas Kenealy1st Vice
Debra Davis2nd Vice
Paul Jensen3rd Vice
David RileyAdjutant
Mike GroganChaplin
John ConnorsCommander
Frank CarlettaExecutive Bo
Lenny DuttonFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$6,810
Program Service Revenue
$15,993
Investment Income
$1,296
Other Revenue
$158,113
All Other Contributions
$6,810
Change in Net Assets
$-4,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,763
Salaries, Compensation, and Employee Benefits$67,110
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,442--$61,442
Occupancy$28,839--$28,839
All Other Expenses$13,427$3,148-$16,575
Insurance$12,005--$12,005
Depreciation Depletion$10,816--$10,816
Payroll Taxes$5,668--$5,668
Other Expenses$5,360--$5,360
Office Expenses-$4,930-$4,930
Fees for Services Accounting-$2,000-$2,000
Conferences and Meetings$1,179--$1,179
Advertising$840--$840
Interest$627--$627
Total Functional Expenses$176,795$10,078$0$186,873
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$364,310
Gaming Direct Expenses$300,829
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 6

“MEMBERS”

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. Available at request by members.”

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
Lenny Dutton
Title
Finance Officer
Phone
3153362680
Signed
2017-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lenny Dutton
Formed
1919
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
12
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 Appendix390 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/GrossRevenueOtherGamingAmt05515
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0358795
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0364310
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt063481
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt05076
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0300829
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0295753
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0LENNY DUTTON
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/ExplanationTxt1MEMBERS
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. AVAILABLE AT REQUEST BY MEMBERS.
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 6
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/TotalAssetsBOYAmt0354027
IRS990/TotalAssetsEOYAmt0346162
IRS990/TotalAssetsGrp/BOYAmt0354027
IRS990/TotalAssetsGrp/EOYAmt0346162
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06810
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010078
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0176795
IRS990/TotalFunctionalExpensesGrp/TotalAmt0186873
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014681
IRS990/TotalLiabilitiesEOYAmt011477
IRS990/TotalLiabilitiesGrp/BOYAmt014681
IRS990/TotalLiabilitiesGrp/EOYAmt011477
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0339346
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0334685
IRS990/TotalProgramServiceExpensesAmt0176795
IRS990/TotalProgramServiceRevenueAmt015993
IRS990/TotalRevenueGrp/ExclusionAmt01296
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0174106
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0182212
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0354027
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0346162
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0339346
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0334685
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt011622
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt07779
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0ERIE BLVD
IRS990/USAddress/CityNm0ROME
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013440
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.HPSMITHPOST24.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LENNY DUTTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03153362680
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-31
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0AB50F73D01A5D365E98A661B4BF1512EE8354742
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D5D8C4020DD11057F29579E48B3628B674B46129
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/PreparationDt02017-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R LOIACONO CPA
ReturnHeader/ReturnTs02017-10-31T15:37:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-06-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$346,162
Liabilities
$11,477
Net assets
$334,685
Revenue
$182,212
Expenses
$186,873
Net income
-$4,661
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
2017Detailed filing. Detailed filing 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
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