Civic Intelligence

American Legion Post 24

990 • Fiscal year 2024 • EIN 16-6093877

Jun 01, 2023 to May 31, 2024 • Filed on Jan 27, 2025

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

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2024

Net Margin

31st percentile

-2.7%

Higher net margin than 31% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2024 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2024

Asset Growth

32nd percentile

-1.0%

Faster asset growth than 32% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

2.4%

Faster revenue growth than 45% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$427,076

Down $4,426 (-1.0%) from 2023

Net Assets

Down

$422,816

Down $5,184 (-1.2%) from 2023

Liabilities

Up

$4,260

Up $758 (+22%) from 2023

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin31st percentile

Revenue

Up

$192,532

Up $4,602 (+2.4%) from 2023

Expenses

Up

$197,716

Up $24,899 (+14%) from 2023

Net Income

Down

-$5,184

Down $20,297 (-134%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth32nd 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: $428,0002023Assets 2024: $427,076Liabilities 2024: $4,260Net Assets 2024: $422,8162024

Highlighted filing

2024

Assets$427,076
Liabilities$4,260
Net Assets$422,816
Open 2024 Filing

Operations Trend

Revenue Growth45th 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: $15,1132023Revenue 2024: $192,532Expenses 2024: $197,716Net Income 2024: -$5,1842024

Highlighted filing

2024

Revenue$192,532
Expenses$197,716
Net Income-$5,184
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Jan 27, 2025
Return Version
2023v6.0
Gross Receipts
$799,732
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$194,541$186,297▼ $8,244
Cash and Non-Interest-Bearing Accounts$124,057$126,740▲ $2,683
Savings and Temporary Cash Investments$98,866$100,533▲ $1,667
Inventories for Sale or Use$14,038$13,506▼ $532
Total Assets$431,502$427,076▼ $4,426
Liabilities
Accounts Payable and Accrued Expenses$3,502$4,260▲ $758
Total Liabilities$3,502$4,260▲ $758
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$428,000$422,816▼ $5,184
Total Net Assets Fund Balance$428,000$422,816▼ $5,184
Total Liabilities and Net Assets / Fund Balance$431,502$427,076▼ $4,426

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$111,584$373,806$485,390
Equipment$7,213$103,016$110,229
Other Land Buildings-$78,936$78,936
Land$67,500-$67,500
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
John Connors1st Vice
Paul Jensen2nd Vice
Michael Blinn3rd Vice
David RileyAdjutant
Mike GroganChaplin
Lenny DuttonCommander
Brien BrownExecutive Co
Frank CarlettaExecutive Co
John RinglehanExecutive Co
Anthony SmithFinance
Revenue and Support

Revenue Composition

Contributions and Grants
$27,745
Program Service Revenue
$7,050
Investment Income
$1,941
Other Revenue
$155,796
All Other Contributions
$27,745
Change in Net Assets
$-5,184
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$107,329
Salaries, Compensation, and Employee Benefits$90,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$82,199-$82,199
Occupancy$35,018--$35,018
Insurance$10,153--$10,153
Depreciation Depletion$8,244--$8,244
Payroll Taxes-$8,188-$8,188
All Other Expenses$6,293$865-$7,158
Fees for Services Accounting-$5,291-$5,291
Other Expenses$2,850--$2,850
Office Expenses-$1,711-$1,711
Advertising$740--$740
Conferences and Meetings-$657-$657
Total Functional Expenses$98,805$98,911$0$197,716
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$651,138
Gaming Direct Expenses$558,061
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
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
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
Commander
Phone
3153362680
Signed
2025-01-27
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
10
Volunteers
40

Preparer

Firm
The Loiacono Firm Cpas Pc
Address
301 N WASHINGTON ST, ROME, NY 13440-4101
Preparer
Joshua D 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 Appendix385 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/CashPrizesPullTabsAmt0519503
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0521630
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0558061
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt04804
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0646334
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0651138
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt093077
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0104
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt036431
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt036327
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0CARRIE KINDLER
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0431502
IRS990/TotalAssetsEOYAmt0427076
IRS990/TotalAssetsGrp/BOYAmt0431502
IRS990/TotalAssetsGrp/EOYAmt0427076
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt027745
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098911
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt098805
IRS990/TotalFunctionalExpensesGrp/TotalAmt0197716
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03502
IRS990/TotalLiabilitiesEOYAmt04260
IRS990/TotalLiabilitiesGrp/BOYAmt03502
IRS990/TotalLiabilitiesGrp/EOYAmt04260
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0428000
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0422816
IRS990/TotalProgramServiceExpensesAmt098805
IRS990/TotalProgramServiceRevenueAmt07050
IRS990/TotalRevenueGrp/ExclusionAmt01941
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0162846
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0192532
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0431502
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0427076
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LENNY DUTTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03153362680
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-27
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02025-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSHUA D LOIACONO CPA
ReturnHeader/ReturnTs02025-02-27T16:42:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$427,076
Liabilities
$4,260
Net assets
$422,816
Revenue
$192,532
Expenses
$197,716
Net income
-$5,184
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.27$0.04$4.23$1.93$1.98$0.05
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
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