Civic Intelligence

Post 192 Club

EIN 24-0693616 • 501(c)7 • Coudersport, PA

Profile

The american legion strengthens our communities state and nation with programs and service for our veterans and the military and their families

2 Buffalo StreetCoudersport, PA 16915

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

33rd percentile

-3.5%

Higher net margin than 33% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

77th percentile

17%

Faster asset growth than 77% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

-5.4%

Faster revenue growth than 37% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$145,769

Up $20,966 (+17%) from 2023

Liabilities

Up

$3,064

Up $3,064 from 2023

Net Assets

Up

$142,705

Up $17,902 (+14%) from 2023

Revenue

Down

$229,765

Down $13,211 (-5.4%) from 2023

Expenses

Up

$237,771

Up $8,576 (+3.7%) from 2023

Net Income

Down

-$8,006

Down $21,787 (-158%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2017: $93,541Liabilities 2017: $35,891Net Assets 2017: $57,6502017Assets 2018: $50,448Liabilities 2018: $660Net Assets 2018: $49,7882018Assets 2019: $48,488Liabilities 2019: $2,305Net Assets 2019: $46,1832019Assets 2020: $52,130Liabilities 2020: $0Net Assets 2020: $52,1302020Assets 2021: $75,080Liabilities 2021: $0Net Assets 2021: $75,0802021Assets 2022: $111,022Liabilities 2022: $0Net Assets 2022: $111,0222022Assets 2023: $124,803Liabilities 2023: $0Net Assets 2023: $124,8032023Assets 2024: $145,769Liabilities 2024: $3,064Net Assets 2024: $142,7052024

Highlighted filing

2024

Assets$145,769
Liabilities$3,064
Net Assets$142,705

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $216,847Expenses 2017: $242,615Net Income 2017: -$25,7682017Revenue 2018: $201,368Expenses 2018: $209,231Net Income 2018: -$7,8632018Revenue 2019: $163,867Expenses 2019: $167,472Net Income 2019: -$3,6052019Revenue 2020: $93,268Expenses 2020: $87,321Net Income 2020: $5,9472020Revenue 2021: $158,355Expenses 2021: $135,405Net Income 2021: $22,9502021Revenue 2022: $192,240Expenses 2022: $156,298Net Income 2022: $35,9422022Revenue 2023: $242,976Expenses 2023: $229,195Net Income 2023: $13,7812023Revenue 2024: $229,765Expenses 2024: $237,771Net Income 2024: -$8,0062024

Highlighted filing

2024

Revenue$229,765
Expenses$237,771
Net Income-$8,006

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$336,384
Mission and Program Overview

Mission

The american legion strengthens our local communities our state and our nation through programs and services that support veterans active- duty military personal and their families

To enhance the well being of americas veterans and their families our military and our communities by our devotion to mutual helpfulness

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$124,803$142,705▲ $17,902
Savings and Temporary Cash Investments$92,362$85,833▼ $6,529
Land, Buildings, and Equipment, Net$19,991$59,936▲ $39,945
Cash and Non-Interest-Bearing Accounts$8,550--
Other Notes and Loans Receivable, Net$3,900--
Total Assets$124,803$145,769▲ $20,966
Liabilities
Other Liabilities-$3,064-
Total Liabilities$0$3,064▲ $3,064
Net Assets / Fund Balance
Total Net Assets Fund Balance$124,803$142,705▲ $17,902
Total Liabilities and Net Assets / Fund Balance$124,803$145,769▲ $20,966

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,517$35,553-
Equipment$7,919$50,229-
Leasehold Improvements$42,500$22,110-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeffrey ReedPresident
Ted ParsellVice President
Clifford BisneAdjunct
Robert PyslakCommander
Nanette HurdFinance Office
Revenue and Support

Revenue Composition

Contributions and Grants
$1,760
Program Service Revenue
$187,987
Investment Income
$2
Other Revenue
$40,016
All Other Contributions
$80
Change in Net Assets
$-8,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,812
Salaries, Compensation, and Employee Benefits$109,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$100,352--$100,352
Occupancy$36,833--$36,833
Payroll Taxes$9,607--$9,607
Depreciation Depletion$5,070--$5,070
Insurance$1,809--$1,809
Fees for Services Accounting$1,375--$1,375
Travel$1,017--$1,017
Other Expenses$588--$588
Office Expenses$467--$467
Advertising$80--$80
Total Functional Expenses$237,771$0$0$237,771
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$128,486
Gaming Direct Expenses$105,519
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$3,064
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
No
Management duties delegated
No

Governance Explanations

Part VI Page 6 Line 11B at Completion of the Tax Return

The return is provided to the board of directors for review once the return is approved it is signed and e-filed with the irs

Part VI Page 6 Line 19

The board holds monthly meetings and if any documents are changed and the monthly financial statements are posted on the information board

Filing and Contact Details

Filer

Filer Name
Post 192 Club
EIN
24-0693616
Phone
8142747560
Address
2 BUFFALO STREET, COUDERSPORT, PA 16915

Signing Officer

Name
Jeffrey Reed
Title
President
Phone
8142747560
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Reed
Formed
1920
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
0
Employees
10
Volunteers
65

Preparer

Firm
Mitchells Bookkeeping & Tax
Address
208 WEST BEECH STREE, COUDERSPORT, PA 16915
Preparer
Kim M Mitchell
Phone
8142747177
Supplemental Narrative

Additional Explanations

Part XI Page 12 Line 9

On prior years return not all assets were account ed for or depreciation assets and depreciation now match the balance sheet in the bookkeeping ledgers

Raw XML Appendix353 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/SupplementalInformationDetail/ExplanationTxt0YEARLY THE POST 192 CLUB MUST APPLY AND PAY FOR A GAMING LICENSE THROUGH THE STATE OF PENNSYLVANIA
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt1CHRISTINE KLIMEK IS NOW THE POST 192 CLUB MANAGER SHES BEEN EMPLOYED WITH THEM SINCE 2016
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt2THE STATE OF PA AUDITS THE GAMING FUND AND THE POST 192 CLUB IS REQUIRED TO DONATE 60 PERCENT OF THE INCOME TO A CHARITABLE ORGANIZATION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI PAGE 12 LINE 9
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237771
IRS990/TotalFunctionalExpensesGrp/TotalAmt0237771
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt03064
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03064
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0124803
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0142705
IRS990/TotalProgramServiceExpensesAmt0117406
IRS990/TotalProgramServiceRevenueAmt0187987
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0228005
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0229765
IRS990/TotalVolunteersCnt065
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0124803
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0145769
IRS990/TravelGrp/ProgramServicesAmt01017
IRS990/TravelGrp/TotalAmt01017
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0704 NORTH HOLLOW ROAD
IRS990/USAddress/CityNm0COUDERSPORT
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016915
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY REED
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08142747560
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POST 192 CLUB
ReturnHeader/Filer/BusinessNameControlTxt0POST
ReturnHeader/Filer/EIN0240693616
ReturnHeader/Filer/PhoneNum08142747560
ReturnHeader/Filer/USAddress/AddressLine1Txt02 BUFFALO STREET
ReturnHeader/Filer/USAddress/CityNm0COUDERSPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016915
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271500263
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MITCHELLS BOOKKEEPING & TAX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0208 WEST BEECH STREE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COUDERSPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016915
ReturnHeader/PreparerPersonGrp/PhoneNum08142747177
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIM M MITCHELL
ReturnHeader/ReturnTs02025-06-04T21:38:13-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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