Civic Intelligence

American Legion Post 306 John W Lup O Memorial

990 • Fiscal year 2017 • EIN 22-6099025

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 27, 2017

707 Legion PlaceMiddlesex, NJ 08846-2079

(732) 356-9699

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.00x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

96th percentile

61%

Higher net margin than 96% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Asset Growth

97th percentile

90%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

97th percentile

151%

Faster revenue growth than 97% of similar nonprofits.

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

Assets

Up

$154,168

Up $73,218 (+90%) from 2016

Net Assets

Up

$153,942

Up $73,446 (+91%) from 2016

Liabilities

Down

$226

Down $228 (-50%) from 2016

Revenue

Up

$114,352

Up $68,723 (+151%) from 2016

Expenses

Up

$44,233

Up $5,288 (+14%) from 2016

Net Income

Up

$70,119

Up $63,435 (+949%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $82,592Liabilities 2010: $460Net Assets 2010: $82,1322010Assets 2011: $85,542Liabilities 2011: $393Net Assets 2011: $85,1492011Assets 2013: $89,809Liabilities 2013: $389Net Assets 2013: $89,4202013Assets 2014: $77,158Liabilities 2014: $398Net Assets 2014: $76,7602014Assets 2015: $71,417Liabilities 2015: $463Net Assets 2015: $70,9542015Assets 2016: $80,950Liabilities 2016: $454Net Assets 2016: $80,4962016Assets 2017: $154,168Liabilities 2017: $226Net Assets 2017: $153,9422017Assets 2018: $146,348Liabilities 2018: $326Net Assets 2018: $146,0222018Assets 2019: $132,681Liabilities 2019: $365Net Assets 2019: $132,3162019Assets 2020: $112,091Liabilities 2020: $194Net Assets 2020: $111,8972020Assets 2021: $155,005Liabilities 2021: $34,442Net Assets 2021: $120,5632021Assets 2022: $111,617Liabilities 2022: $57,365Net Assets 2022: $54,2522022Assets 2023: $94,739Liabilities 2023: $33,666Net Assets 2023: $61,0732023Assets 2024: $108,680Liabilities 2024: $32,247Net Assets 2024: $76,4332024Assets 2025: $98,908Liabilities 2025: $31,129Net Assets 2025: $67,7792025

Highlighted filing

2017

Assets$154,168
Liabilities$226
Net Assets$153,942

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2010: $40,2722010Expenses 2011: $36,4652011Expenses 2013: $42,7752013Revenue 2014: $33,436Expenses 2014: $45,924Net Income 2014: -$12,4882014Revenue 2015: $36,827Expenses 2015: $41,906Net Income 2015: -$5,0792015Revenue 2016: $45,629Expenses 2016: $38,945Net Income 2016: $6,6842016Revenue 2017: $114,352Expenses 2017: $44,233Net Income 2017: $70,1192017Revenue 2018: $32,313Expenses 2018: $38,800Net Income 2018: -$6,4872018Revenue 2019: $29,781Expenses 2019: $41,814Net Income 2019: -$12,0332019Revenue 2020: $17,532Expenses 2020: $30,469Net Income 2020: -$12,9372020Revenue 2021: $13,077Expenses 2021: $25,909Net Income 2021: -$12,8322021Revenue 2022: $12,633Expenses 2022: $60,938Net Income 2022: -$48,3052022Revenue 2023: $35,869Expenses 2023: $34,056Net Income 2023: $1,8132023Revenue 2024: $56,333Expenses 2024: $47,938Net Income 2024: $8,3952024Revenue 2025: $103,128Expenses 2025: $117,206Net Income 2025: -$14,0782025

Highlighted filing

2017

Revenue$114,352
Expenses$44,233
Net Income$70,119
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 27, 2017
Return Version
2016v3.1
Gross Receipts
$242,703
Mission and Program Overview

Mission

Promote veteran well being directly and in the local community

Promote veteran well being

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$80,496$153,942▲ $73,446
Investments in Publicly Traded Securities$50,977$125,025▲ $74,048
Cash and Non-Interest-Bearing Accounts$11,175$13,417▲ $2,242
Land, Buildings, and Equipment, Net$10,652$8,722▼ $1,930
Savings and Temporary Cash Investments$8,146$7,004▼ $1,142
Total Assets$80,950$154,168▲ $73,218
Liabilities
Accounts Payable and Accrued Expenses$454$226▼ $228
Total Liabilities$454$226▼ $228
Net Assets / Fund Balance
Total Net Assets Fund Balance$80,496$153,942▲ $73,446
Total Liabilities and Net Assets / Fund Balance$80,950$154,168▲ $73,218

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,498$20,401$21,899
Other Land Buildings$7,224$10,850$18,074
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gerard Cummins1st Vice CMD
John Craig2nd Vice CMD
Michael Colacci3rd Vice CMD
Leonard McconnellCommander
Theodore LegackiFinance Offi
Jack ThomasService Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$15,221
Program Service Revenue
$16,057
Investment Income
$3,345
Other Revenue
$79,729
All Other Contributions
$6,201
Change in Net Assets
$70,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$44,233
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$5,105-$5,105
Office Expenses-$4,704-$4,704
Conferences and Meetings-$4,377-$4,377
Fees for Services Accounting-$1,700-$1,700
Depreciation Depletion-$803-$803
All Other Expenses$239$343-$582
Other Expenses$10,224$506-$506
Total Functional Expenses$25,913$18,320$0$44,233
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$16,950
Gaming Direct Expenses$3,648
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 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

Form 990, Page 6, Part VI, Line 6

Members are veterans of foreign wars who pay dues to join organization

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

Governing body is elected by general membership. Committee members are volunteers appointed by executive board and general membership. Committee members manage thier respective operations such as activities, finances, veterans affairs.

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

General membership approves through voting large expenses such as community or widow donations. General membership approves through voting the activities conducted by the organziation for veteran entertainment and well-being.

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

Final return and financial statements were reviewed with finance officer by outside accountant prior to preparation of form 990. Final form 990 was reviewed by finance officer and commander prior to submission. Form 990 reviewed by executive board.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request

Form 990, Part VIII

Line 11a - fema property easement payment of 67,861: organization received a payment from fema for an easement on the property occupied by the legion. Easement is payment for loss of use of land due to local flood mitigation and the building of a flood wall behind the building. If the organization did not agree to the easement, eminent domain laws would have applied. Funds were retained by the organization and invested for future use.

Filing and Contact Details

Filer

Filer Name
American Legion 306
EIN
22-6099025
Phone
7323569699
Address
707 LEGION PLACE, MIDDLESEX, NJ 08846-2079

Signing Officer

Name
Theodore Legacki
Title
Finance Officer
Phone
7323569699
Signed
2017-12-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leonard Mcconnell
Formed
1945
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
20

Preparer

Firm
Nancy Cochran Springer CPA LLC
Address
PO BOX 1318, WELLINGTON, CO 80549-1318
Preparer
Nancy C Springer
Phone
9702943316
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Unrealized investment gain 3,327

Raw XML Appendix352 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BODY IS ELECTED BY GENERAL MEMBERSHIP. COMMITTEE MEMBERS ARE VOLUNTEERS APPOINTED BY EXECUTIVE BOARD AND GENERAL MEMBERSHIP. COMMITTEE MEMBERS MANAGE THIER RESPECTIVE OPERATIONS SUCH AS ACTIVITIES, FINANCES, VETERANS AFFAIRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL MEMBERSHIP APPROVES THROUGH VOTING LARGE EXPENSES SUCH AS COMMUNITY OR WIDOW DONATIONS. GENERAL MEMBERSHIP APPROVES THROUGH VOTING THE ACTIVITIES CONDUCTED BY THE ORGANZIATION FOR VETERAN ENTERTAINMENT AND WELL-BEING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINAL RETURN AND FINANCIAL STATEMENTS WERE REVIEWED WITH FINANCE OFFICER BY OUTSIDE ACCOUNTANT PRIOR TO PREPARATION OF FORM 990. FINAL FORM 990 WAS REVIEWED BY FINANCE OFFICER AND COMMANDER PRIOR TO SUBMISSION. FORM 990 REVIEWED BY EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LINE 11A - FEMA PROPERTY EASEMENT PAYMENT OF 67,861: ORGANIZATION RECEIVED A PAYMENT FROM FEMA FOR AN EASEMENT ON THE PROPERTY OCCUPIED BY THE LEGION. EASEMENT IS PAYMENT FOR LOSS OF USE OF LAND DUE TO LOCAL FLOOD MITIGATION AND THE BUILDING OF A FLOOD WALL BEHIND THE BUILDING. IF THE ORGANIZATION DID NOT AGREE TO THE EASEMENT, EMINENT DOMAIN LAWS WOULD HAVE APPLIED. FUNDS WERE RETAINED BY THE ORGANIZATION AND INVESTED FOR FUTURE USE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNREALIZED INVESTMENT GAIN 3,327
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, 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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0154168
IRS990/TotalAssetsGrp/BOYAmt080950
IRS990/TotalAssetsGrp/EOYAmt0154168
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IRS990/TotalContributionsAmt015221
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018320
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt025913
IRS990/TotalFunctionalExpensesGrp/TotalAmt044233
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0454
IRS990/TotalLiabilitiesEOYAmt0226
IRS990/TotalLiabilitiesGrp/BOYAmt0454
IRS990/TotalLiabilitiesGrp/EOYAmt0226
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt080496
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0153942
IRS990/TotalProgramServiceExpensesAmt025913
IRS990/TotalProgramServiceRevenueAmt016057
IRS990/TotalRevenueGrp/ExclusionAmt070587
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028544
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0114352
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt080950
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0154168
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0707 LEGION PLACE
IRS990/USAddress/CityNm0MIDDLESEX
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008846
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THEODORE LEGACKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07323569699
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 306
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOHN W LUPU MEMORIAL POST
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0226099025
ReturnHeader/Filer/PhoneNum07323569699
ReturnHeader/Filer/USAddress/AddressLine1Txt0707 LEGION PLACE
ReturnHeader/Filer/USAddress/CityNm0MIDDLESEX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd0088462079
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A17A16E76EC34FAAE0E09CE56DBEC99BEF062E5C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A17A16E76EC34FAAE0E09CE56DBEC99BEF062E5C
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813734823
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NANCY COCHRAN SPRINGER CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1318
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WELLINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0805491318
ReturnHeader/PreparerPersonGrp/PhoneNum09702943316
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NANCY C SPRINGER
ReturnHeader/ReturnTs02018-02-15T14:19:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.99$0.31$0.68$1.03$1.17$0.14
2024Detailed filing. Detailed filing data is available for this year.$1.09$0.32$0.76$0.56$0.48$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.34$0.61$0.36$0.34$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.57$0.54$0.13$0.61$0.48
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.34$1.21$0.13$0.26$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.18$0.30$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.32$0.30$0.42$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.32$0.39$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$1.14$0.44$0.70
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.80$0.46$0.39$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.37$0.42$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.33$0.46$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.89$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.85$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.82$0.40