Civic Intelligence

Lowndes County VFW Post 4272

990 • Fiscal year 2015 • EIN 23-7153230

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 18, 2016

PO Box 2541Columbus, MS 39704-2541

(662) 328-6645

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Net Margin

16th percentile

-11%

Higher net margin than 16% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

68th percentile

$15,141

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$1,232,281

No earlier filing loaded for comparison.

Net Assets

$1,228,533

No earlier filing loaded for comparison.

Liabilities

$3,748

No earlier filing loaded for comparison.

Revenue

$342,039

No earlier filing loaded for comparison.

Expenses

$379,867

No earlier filing loaded for comparison.

Net Income

-$37,828

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $1,232,281Liabilities 2015: $3,748Net Assets 2015: $1,228,5332015Assets 2016: $1,300,723Liabilities 2016: $4,228Net Assets 2016: $1,296,4952016Assets 2017: $1,337,349Liabilities 2017: $4,736Net Assets 2017: $1,332,6132017Assets 2018: $1,293,134Liabilities 2018: $3,256Net Assets 2018: $1,289,8782018Assets 2019: $1,268,668Liabilities 2019: $3,574Net Assets 2019: $1,265,0942019Assets 2020: $1,177,825Liabilities 2020: $3,868Net Assets 2020: $1,173,9572020Assets 2021: $1,296,131Liabilities 2021: $3,626Net Assets 2021: $1,292,5052021Assets 2022: $1,331,408Liabilities 2022: $4,135Net Assets 2022: $1,327,2732022Assets 2023: $1,358,586Liabilities 2023: $4,234Net Assets 2023: $1,354,3522023Assets 2024: $1,431,706Liabilities 2024: $2,852Net Assets 2024: $1,428,8542024

Highlighted filing

2015

Assets$1,232,281
Liabilities$3,748
Net Assets$1,228,533

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $342,039Expenses 2015: $379,867Net Income 2015: -$37,8282015Revenue 2016: $412,846Expenses 2016: $344,883Net Income 2016: $67,9632016Revenue 2017: $418,842Expenses 2017: $382,724Net Income 2017: $36,1182017Revenue 2018: $326,735Expenses 2018: $369,470Net Income 2018: -$42,7352018Revenue 2019: $311,318Expenses 2019: $336,102Net Income 2019: -$24,7842019Revenue 2020: $85,689Expenses 2020: $176,826Net Income 2020: -$91,1372020Revenue 2021: $356,899Expenses 2021: $238,351Net Income 2021: $118,5482021Revenue 2022: $304,895Expenses 2022: $270,127Net Income 2022: $34,7682022Revenue 2023: $349,020Expenses 2023: $321,941Net Income 2023: $27,0792023Revenue 2024: $435,892Expenses 2024: $361,390Net Income 2024: $74,5022024

Highlighted filing

2015

Revenue$342,039
Expenses$379,867
Net Income-$37,828
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 18, 2016
Return Version
2015v2.1
Gross Receipts
$1,209,405
Mission and Program Overview

Mission

To promote and keep strong fraternal bonds joining Honorably discharged overseas veterans of the Armed Forces of the U.S.A.To provide suitable facilities for the meeting, recreation and entertainment, of its members and their guests.To promote and maintain high ideals of righteousness, patriotism, and justice in the community and county.To promote and conduct sports, entertainments, functions, and other recreational activities in keeping with the aims of the Veterans of Foreign Wars.The rights and powers that may be exercised by this corporation, in addition to the foregoing, are those conferred by Chapter 4, Title 21 Code of Mississippi of 1942 and amendments thereto.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$895,702$820,604▼ $75,098
Cash and Non-Interest-Bearing Accounts$163,906$216,001▲ $52,095
Land, Buildings, and Equipment, Net$210,573$195,676▼ $14,897
Total Assets$1,270,181$1,232,281▼ $37,900
Liabilities
Other Liabilities$3,820$3,748▼ $72
Total Liabilities$3,820$3,748▼ $72
Net Assets / Fund Balance
Unrestricted Net Assets$1,266,361$1,228,533▼ $37,828
Total Net Assets Fund Balance$1,266,361$1,228,533▼ $37,828
Total Liabilities and Net Assets / Fund Balance$1,270,181$1,232,281▼ $37,900

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$187,367$92,224$279,591
Equipment$5,101$121,416$126,517
Other Land Buildings$3,208$39,521$42,729
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brandon SimsSenior Vice CommanderPT$15,141$15,141
Thomas PattersonQuartermasterPT$9,572$9,572

Board Members and Trustees

NameTitle
Luther Atkins1 Year Trustee
Clarence Leblanc2 Year Trustee
William Kokoruda3 Year Trustee
Phillip LovellAdjutant
Robert JewellChaplain
Douglas LeeCommander
M D MorganJudge Advocate
Douglas GeorgeJunior Vice Commander
James RichardsonService Officer
William WesleySurgeon
Revenue and Support

Revenue Composition

Contributions and Grants
$2,288
Program Service Revenue
$0
Investment Income
$5,813
Other Revenue
$333,938
Change in Net Assets
$-37,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,824
Grants and Similar Amounts Paid$104,935
Salaries, Compensation, and Employee Benefits$104,108
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$100,935--$100,935
Other Salaries and Wages$79,111$16,704-$95,815
Occupancy$50,304$2,648-$52,952
Conferences and Meetings$28,058--$28,058
Depreciation Depletion$14,153$745-$14,898
Payroll Taxes$6,894$1,399-$8,293
Fees for Services Accounting$4,467$788-$5,255
All Other Expenses$3,555$833-$4,388
Grants to Domestic Individuals$4,000--$4,000
Office Expenses$1,443$1,442-$2,885
Other Expenses$2,250$581-$2,250
Payments to Affiliates$1,827--$1,827
Advertising$1,100--$1,100
Total Functional Expenses$354,727$25,140$0$379,867
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Vfw Department of MsJackson, MS-Help With Unmet Needs of Veterans$41,385
Houston High School Solar Car CrewHouston, MS-Solar Car Creation Monetary Assistance$14,000
Golden Triangle OutdoorsColumbus, MS-Contribution to Help With Charitable Purpose$10,000
Pushmataha Area Council Boy Scouts of AmericaColumbus, MS-Contribution to Help With Charitable Purpose$7,000
Wounded Minutemen of MississippiPurvis, MS-Contribution to Help With Charitable Purpose$6,000
Mississippi Burn FoundationBrandon, MS-Contribution to Help With Charitable Purpose$5,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,175,340
Gaming Direct Expenses$847,305
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
Fica Taxes Payable$1,611
Federal W/h Payable$1,469
State W/h Payable$343
Sales Tax Payable$282
Unemployment Taxes Payable$43
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, Part VI, Section A, line 6

The organization has members

Form 990, Part VI, Section A, line 7A

The members elect the governing body

Form 990, Part VI, Section A, line 7B

Members must vote on all decisions

Form 990, Part VI, Section B, line 11

The 990 is reviewed in committee meeting before it is filed

Form 990, Part VI, Section C, line 19

TOMMY PATTERSON

Filing and Contact Details

Filer

Filer Name
Lowndes County Vfw Post 4272
EIN
23-7153230
Phone
6623286645
Address
PO BOX 2541, COLUMBUS, MS 39704-2541

Signing Officer

Name
Douglas Lee
Title
Commander
Phone
6623286645
Signed
2016-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Lee
Formed
1945
Legal Domicile
Ms
Voting Board Members
304
Independent Board Members
304
Employees
5
Volunteers
0

Preparer

Firm
T E LOTT & COMPANY CPA'S
Address
PO BOX 471, COLUMBUS, MS 39703-0471
Preparer
Leslie W Wood CPA
Phone
6623285387
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt084441
IRS990/PYInvestmentIncomeAmt07919
IRS990/PYOtherExpensesAmt0163765
IRS990/PYOtherRevenueAmt0300264
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-37318
IRS990/PYSalariesCompEmpBnftPaidAmt097337
IRS990/PYTotalExpensesAmt0347594
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0310276
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-37828
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0895702
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0820604
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0187367
IRS990ScheduleD/BuildingsGrp/DepreciationAmt092224
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0279591
IRS990ScheduleD/EquipmentGrp/BookValueAmt05101
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0121416
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0126517
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03208
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039521
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042729
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01469
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1343
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21611
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt343
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4282
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1STATE W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FICA TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3UNEMPLOYMENT TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0195676
IRS990ScheduleD/TotalLiabilityAmt03748
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt099244
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0728750
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0827994
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0847305
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0114461
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt01060879
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01175340
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0328035
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt013429
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt019311
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt05882
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0THOMAS PATTERSON
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0P O BOX 2541
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLUMBUS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MS
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0397042541
IRS990ScheduleG/StatesWhereGamingConductedCd0MS
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt041385
IRS990ScheduleI/RecipientTable/CashGrantAmt114000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/CashGrantAmt35000
IRS990ScheduleI/RecipientTable/CashGrantAmt47000
IRS990ScheduleI/RecipientTable/CashGrantAmt56000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0HELP WITH UNMET NEEDS OF VETERANS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SOLAR CAR CREATION MONETARY ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2CONTRIBUTION TO HELP WITH CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3CONTRIBUTION TO HELP WITH CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4CONTRIBUTION TO HELP WITH CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5CONTRIBUTION TO HELP WITH CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VFW DEPARTMENT OF MS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1HOUSTON HIGH SCHOOL SOLAR CAR CREW
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2GOLDEN TRIANGLE OUTDOORS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3MISSISSIPPI BURN FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4PUSHMATAHA AREA COUNCIL BOY SCOUTS OF AMERICA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5WOUNDED MINUTEMEN OF MISSISSIPPI
IRS990ScheduleI/RecipientTable/RecipientEIN0640275576
IRS990ScheduleI/RecipientTable/RecipientEIN1646000472
IRS990ScheduleI/RecipientTable/RecipientEIN2454881782
IRS990ScheduleI/RecipientTable/RecipientEIN3640592734
IRS990ScheduleI/RecipientTable/RecipientEIN4640334268
IRS990ScheduleI/RecipientTable/RecipientEIN5320372057
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0P O BOX 2027
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1634 SOUTH STARKVILLE ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2224 STATE LINE RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3161 PINE RIDGE CR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4420 31ST AVE N
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5108 OSCAR BOND RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0JACKSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HOUSTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm2COLUMBUS
IRS990ScheduleI/RecipientTable/USAddress/CityNm3BRANDON
IRS990ScheduleI/RecipientTable/USAddress/CityNm4COLUMBUS
IRS990ScheduleI/RecipientTable/USAddress/CityNm5PURVIS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5MS
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd039225
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd138851
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd239702
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd339047
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd439705
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd539475
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS MUST VOTE ON ALL DECISIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED IN COMMITTEE MEETING BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TOMMY PATTERSON
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01270181
IRS990/TotalAssetsEOYAmt01232281

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