Civic Intelligence

Herman Kent Post 777

EIN 16-6093957 • 501(c)19 • Jamestown, NY

Profile

Fraternal organization that provides fellowship for its members.food and bar service and bell jar available for entertainment

26 Jackson Ave WeJamestown, NY 14701
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.29x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

0.85x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

14th percentile

-22%

Higher net margin than 14% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

8th percentile

-12%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

20th percentile

-11%

Faster revenue growth than 20% of similar nonprofits.

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

Assets

Down

$516,821

Down $70,440 (-12%) from 2023

Liabilities

Down

$151,672

Down $31,568 (-17%) from 2023

Net Assets

Down

$365,149

Down $38,872 (-9.6%) from 2023

Revenue

Down

$178,755

Down $23,002 (-11%) from 2023

Expenses

Down

$217,627

Down $13,177 (-5.7%) from 2023

Net Income

Down

-$38,872

Down $9,825 (-34%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $1,000,158Liabilities 2010: $212,972Net Assets 2010: $787,1862010Assets 2011: $962,345Liabilities 2011: $185,927Net Assets 2011: $776,4182011Assets 2012: $949,390Liabilities 2012: $209,696Net Assets 2012: $739,6942012Assets 2013: $907,581Liabilities 2013: $205,114Net Assets 2013: $702,4672013Assets 2014: $844,303Liabilities 2014: $193,874Net Assets 2014: $650,4292014Assets 2015: $807,576Liabilities 2015: $192,061Net Assets 2015: $615,5152015Assets 2016: $746,702Liabilities 2016: $209,683Net Assets 2016: $537,0192016Assets 2017: $746,038Liabilities 2017: $204,136Net Assets 2017: $541,9022017Assets 2018: $704,742Liabilities 2018: $191,930Net Assets 2018: $512,8122018Assets 2019: $701,645Liabilities 2019: $176,806Net Assets 2019: $524,8392019Assets 2020: $650,393Liabilities 2020: $170,912Net Assets 2020: $479,4812020Assets 2021: $613,674Liabilities 2021: $163,899Net Assets 2021: $449,7752021Assets 2022: $587,728Liabilities 2022: $154,660Net Assets 2022: $433,0682022Assets 2023: $587,261Liabilities 2023: $183,240Net Assets 2023: $404,0212023Assets 2024: $516,821Liabilities 2024: $151,672Net Assets 2024: $365,1492024

Highlighted filing

2024

Assets$516,821
Liabilities$151,672
Net Assets$365,149

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $445,3952010Expenses 2011: $374,6142011Expenses 2012: $380,6092012Revenue 2013: $343,883Expenses 2013: $381,110Net Income 2013: -$37,2272013Revenue 2014: $348,676Expenses 2014: $400,714Net Income 2014: -$52,0382014Revenue 2015: $335,377Expenses 2015: $370,291Net Income 2015: -$34,9142015Revenue 2016: $299,375Expenses 2016: $377,871Net Income 2016: -$78,4962016Revenue 2017: $395,927Expenses 2017: $391,044Net Income 2017: $4,8832017Revenue 2018: $258,537Expenses 2018: $287,627Net Income 2018: -$29,0902018Revenue 2019: $225,638Expenses 2019: $213,611Net Income 2019: $12,0272019Revenue 2020: $114,513Expenses 2020: $168,671Net Income 2020: -$54,1582020Revenue 2021: $215,992Expenses 2021: $255,073Net Income 2021: -$39,0812021Revenue 2022: $293,290Expenses 2022: $309,997Net Income 2022: -$16,7072022Revenue 2023: $201,757Expenses 2023: $230,804Net Income 2023: -$29,0472023Revenue 2024: $178,755Expenses 2024: $217,627Net Income 2024: -$38,8722024

Highlighted filing

2024

Revenue$178,755
Expenses$217,627
Net Income-$38,872

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.52$0.15$0.37$0.18$0.22$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.18$0.40$0.20$0.23$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.59$0.15$0.43$0.29$0.31$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.16$0.45$0.22$0.26$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.17$0.48$0.11$0.17$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.18$0.52$0.23$0.21$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.70$0.19$0.51$0.26$0.29$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.20$0.54$0.40$0.39$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.21$0.54$0.30$0.38$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.19$0.62$0.34$0.37$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.19$0.65$0.35$0.40$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.91$0.21$0.70$0.34$0.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.21$0.74$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.19$0.78$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.21$0.79$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$319,848
Mission and Program Overview

Mission

Fraternal organization that provides fellowship for its members.food and bar service and bell jar available for entertainment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$512,341$477,592▼ $34,749
Rtn Earn Endowment Incm Other Fnds$404,021$365,149▼ $38,872
Cash and Non-Interest-Bearing Accounts$8,868$16,273▲ $7,405
Savings and Temporary Cash Investments$59,052$13,956▼ $45,096
Inventories for Sale or Use$7,000$9,000▲ $2,000
Total Assets$587,261$516,821▼ $70,440
Liabilities
Mortgage Notes Payable Secured by Investment Property$133,637$120,038▼ $13,599
Other Liabilities$10,233$21,816▲ $11,583
Accounts Payable and Accrued Expenses$39,370$9,818▼ $29,552
Total Liabilities$183,240$151,672▼ $31,568
Net Assets / Fund Balance
Total Net Assets Fund Balance$404,021$365,149▼ $38,872
Total Liabilities and Net Assets / Fund Balance$587,261$516,821▼ $70,440

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$503,879$685,779$1,189,658
Leasehold Improvements$35,889$92,743$128,632
Equipment$7,779$116,962$124,741
Other Land Buildings$-69,955$69,955-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don PoolPresident
James PetersonExecutive Board
Mark TerrittoExecutive Board
Neville MessingerSecretary
Don DerringTreasurer
James BelloVP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$178,755
Change in Net Assets
$-38,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,776
Salaries, Compensation, and Employee Benefits$83,051
Grants and Similar Amounts Paid$6,800
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,688--$72,688
Depreciation Depletion$34,749--$34,749
Occupancy$25,912--$25,912
Insurance$15,793--$15,793
Payroll Taxes$10,363--$10,363
Fees for Services Accounting$10,200--$10,200
Grants to Domestic Individuals$5,000--$5,000
Interest$4,540--$4,540
Office Expenses$3,783--$3,783
Grants to Domestic Orgs$1,800--$1,800
Other Expenses$375--$375
Total Functional Expenses$217,627$0$0$217,627
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$78,543
Gaming Direct Expenses$28,548
Fundraising Gross Income$1,832
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax$12,388
Payroll Liabilities$9,428
Governance and Compliance

Governance Checklist

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

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Must be approved by vote of the general membership of the organization

Member election for additional members Part VI line 7A

All board members and directors are elected by vote of the general membership

Governing body decisions Part VI line 7B

Must be approved by vote of the general membership of the organization

Form 990 governing body review Part VI line 11

The board of directors reviews and approves the form 990 and all required schedules prior to filing with the internal revenue service

Form 990 availability to public Part VI line 18

The organizations 990 is available upon request at its headquarters

Governing documents etc available to public Part VI line 19

The organizations 990 is available upon request at its headquarters

Filing and Contact Details

Filer

Filer Name
Herman Kent Post 777
EIN
16-6093957
In Care Of
% DON POOLE
Phone
7164830777
Address
26 JACKSON AVE WE, Jamestown, NY 14701
Doing Business As
American Legion

Signing Officer

Name
Don Poole
Title
Commander
Phone
7164830777
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1920
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
8

Preparer

Firm
Am Suchar Accountants
Address
516 LAFAYETTE ST, Jamestown, NY 14701
Preparer
Louise Bakewell Ea
Phone
7164888452
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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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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt035889
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt092743
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0128632
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-69955
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt069955
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09428
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112388
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0477592
IRS990ScheduleD/TotalLiabilityAmt021816
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt028548
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt078543
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt078543
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt049995
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt028548
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt028548
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.000
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IRS990ScheduleG/IndividualWithBooksNm0NEVILLE MESSENGER
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IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt026 JACKSON AVE WE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Jamestown
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd014701
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MUST BE APPROVED BY VOTE OF THE GENERAL MEMBERSHIP OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS AND DIRECTORS ARE ELECTED BY VOTE OF THE GENERAL MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MUST BE APPROVED BY VOTE OF THE GENERAL MEMBERSHIP OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 AND ALL REQUIRED SCHEDULES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATIONS 990 IS AVAILABLE UPON REQUEST AT ITS HEADQUARTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONS 990 IS AVAILABLE UPON REQUEST AT ITS HEADQUARTERS
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/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0587261
IRS990/TotalAssetsEOYAmt0516821
IRS990/TotalAssetsGrp/BOYAmt0587261
IRS990/TotalAssetsGrp/EOYAmt0516821
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0217627
IRS990/TotalFunctionalExpensesGrp/TotalAmt0217627
IRS990/TotalGrossUBIAmt01832
IRS990/TotalLiabilitiesBOYAmt0183240
IRS990/TotalLiabilitiesEOYAmt0151672
IRS990/TotalLiabilitiesGrp/BOYAmt0183240
IRS990/TotalLiabilitiesGrp/EOYAmt0151672
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0404021
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0365149
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0217627
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0176923
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178755
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01832
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0587261
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0516821
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DON POOLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07164830777
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HERMAN KENT POST 777
ReturnHeader/Filer/BusinessNameControlTxt0HERM
ReturnHeader/Filer/EIN0166093957
ReturnHeader/Filer/InCareOfNm0% DON POOLE
ReturnHeader/Filer/PhoneNum07164830777
ReturnHeader/Filer/USAddress/AddressLine1Txt026 JACKSON AVE WE
ReturnHeader/Filer/USAddress/CityNm0Jamestown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273120915
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AM SUCHAR ACCOUNTANTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0516 LAFAYETTE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Jamestown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014701
ReturnHeader/PreparerPersonGrp/PhoneNum07164888452
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUISE BAKEWELL EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-13T14:17:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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