Civic Intelligence

Lowndes County VFW Post 4272

990 • Fiscal year 2018 • EIN 23-7153230

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 14, 2019

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

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

16th percentile

-13%

Higher net margin than 16% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$18,379

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

29th percentile

-3.3%

Faster asset growth than 29% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

12th percentile

-22%

Faster revenue growth than 12% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,293,134

Down $44,215 (-3.3%) from 2017

Net Assets

Down

$1,289,878

Down $42,735 (-3.2%) from 2017

Liabilities

Down

$3,256

Down $1,480 (-31%) from 2017

Revenue

Down

$326,735

Down $92,107 (-22%) from 2017

Expenses

Down

$369,470

Down $13,254 (-3.5%) from 2017

Net Income

Down

-$42,735

Down $78,853 (-218%) from 2017

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

2018

Assets$1,293,134
Liabilities$3,256
Net Assets$1,289,878

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

2018

Revenue$326,735
Expenses$369,470
Net Income-$42,735
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 14, 2019
Return Version
2018v3.1
Gross Receipts
$1,084,937
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$895,901$915,656▲ $19,755
Land, Buildings, and Equipment, Net$202,503$217,150▲ $14,647
Cash and Non-Interest-Bearing Accounts$238,945$157,732▼ $81,213
Total Assets$1,337,349$1,293,134▼ $44,215
Other Assets Total$0$2,596▲ $2,596
Liabilities
Other Liabilities$4,736$3,256▼ $1,480
Total Liabilities$4,736$3,256▼ $1,480
Net Assets / Fund Balance
Unrestricted Net Assets$1,332,613$1,289,878▼ $42,735
Total Net Assets Fund Balance$1,332,613$1,289,878▼ $42,735
Total Liabilities and Net Assets / Fund Balance$1,337,349$1,293,134▼ $44,215

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$173,693$114,350$288,043
Equipment$22,349$137,044$159,393
Other Land Buildings$21,108$45,071$66,179
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Teresa MillerQuartermasterPT$18,379$18,379

Board Members and Trustees

NameTitle
Phillip Lovell1 Year Trustee
James Richardson2 Year Trustee
James Poole3 Year Trustee
Richard M ThorntonAdjutant
William WesleyChaplain
Dennis JewellCommander
Larry SheltonJudge Advocate
Ryan BaswellJunior Vice Commander
Sammy D SullivanSenior Vice Commander
James RichardsonService Officer
Larry B StaffordSurgeon
Revenue and Support

Revenue Composition

Contributions and Grants
$2,976
Program Service Revenue
$0
Investment Income
$19,756
Other Revenue
$304,003
Change in Net Assets
$-42,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,787
Salaries, Compensation, and Employee Benefits$105,114
Grants and Similar Amounts Paid$84,074
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,532$16,852-$97,384
Grants to Domestic Orgs$82,489--$82,489
Occupancy$63,143$3,323-$66,466
Conferences and Meetings$28,782--$28,782
Depreciation Depletion$16,860$887-$17,747
Payroll Taxes$6,441$1,289-$7,730
Fees for Services Accounting$5,256$927-$6,183
Advertising$4,151--$4,151
Office Expenses$1,893$1,893-$3,786
Grants to Domestic Individuals$1,585--$1,585
Benefits to Members$1,495--$1,495
All Other Expenses$1,134$276-$1,410
Other Expenses$550$637-$550
Total Functional Expenses$343,386$26,084$0$369,470
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Vfw Department of MsJackson, MS-Help With Unmet Needs of Veterans$45,300
Ray Davis Vfw Post 4302Yazoo City, MS-Contribution to Help With Charitable Purpose$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,010,376
Gaming Direct Expenses$726,946
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fica Taxes Payable$1,300
Federal W/h Payable$1,184
Sales Tax Payable$433
State W/h Payable$334
Unemployment Taxes Payable$5
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 11B

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
2019-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Jewell
Formed
1945
Legal Domicile
Ms
Voting Board Members
279
Independent Board Members
279
Employees
4
Volunteers
0

Preparer

Firm
T E Lott & Company Pa
Address
PO BOX 471, COLUMBUS, MS 39703
Preparer
Leslie W Wood CPA
Phone
6623285387
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SENIOR VICE COMMANDER
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07008
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07008
IRS990/OtherRevenueTotalAmt07008
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016852
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt080532
IRS990/OtherSalariesAndWagesGrp/TotalAmt097384
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01289
IRS990/PayrollTaxesGrp/ProgramServicesAmt06441
IRS990/PayrollTaxesGrp/TotalAmt07730
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DENNIS JEWELL
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02078
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt084779
IRS990/PYInvestmentIncomeAmt03995
IRS990/PYOtherExpensesAmt0191414
IRS990/PYOtherRevenueAmt0412769
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt036118
IRS990/PYSalariesCompEmpBnftPaidAmt0106531
IRS990/PYTotalExpensesAmt0382724
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0418842
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-42735
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0895901
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0915656
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0173693
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0114350
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0288043
IRS990ScheduleD/EquipmentGrp/BookValueAmt022349
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0137044
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0159393
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021108
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045071
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066179
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01184
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1334
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4433
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/TotalBookValueLandBuildingsAmt0217150
IRS990ScheduleD/TotalLiabilityAmt03256
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0101180
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0607098
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0708278
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0726946
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0103744
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0906632
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01010376
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0283430
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt012564
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt018668
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt06104
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0BRANDON SIMS
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0P O BOX 2541
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLUMBUS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MS
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0397042541
IRS990ScheduleG/StatesWhereGamingConductedCd0MS
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt045300
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0HELP WITH UNMET NEEDS OF VETERANS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CONTRIBUTION TO HELP WITH CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VFW DEPARTMENT OF MS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1RAY DAVIS VFW POST 4302
IRS990ScheduleI/RecipientTable/RecipientEIN0640275576
IRS990ScheduleI/RecipientTable/RecipientEIN1432107940
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0P O BOX 2027
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt15760 HWY 49 EAST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0JACKSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1YAZOO CITY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MS
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd039225
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd139194
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01337349
IRS990/TotalAssetsEOYAmt01293134
IRS990/TotalAssetsGrp/BOYAmt01337349
IRS990/TotalAssetsGrp/EOYAmt01293134
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02976
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026084
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0343386
IRS990/TotalFunctionalExpensesGrp/TotalAmt0369470
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04736
IRS990/TotalLiabilitiesEOYAmt03256
IRS990/TotalLiabilitiesGrp/BOYAmt04736
IRS990/TotalLiabilitiesGrp/EOYAmt03256
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01332613
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01289878
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0343386
IRS990/TotalReportableCompFromOrgAmt018379
IRS990/TotalRevenueGrp/ExclusionAmt0283430
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt040329
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0326735
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01337349

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