Civic Intelligence

Club 867 Inc

EIN 24-0787090 • 501(c)7 • Pleasant Gap, PA

Profile

Social club that provides a gathering place for its members

435 South Main StreetPleasant Gap, PA 16823

www.americanlegionpost867.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.41x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.95x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

62nd percentile

9.9%

Higher net margin than 62% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

40th percentile

0.3%

Faster asset growth than 40% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

19th percentile

-4.5%

Faster revenue growth than 19% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Down

$493,455

Down $1,256 (-0.3%) from 2024

Liabilities

Down

$204,605

Down $22,626 (-10.0%) from 2024

Net Assets

Up

$288,850

Up $21,370 (+8.0%) from 2024

Revenue

Up

$215,554

Up $13,843 (+6.9%) from 2024

Expenses

Up

$194,184

Up $11,044 (+6.0%) from 2024

Net Income

Up

$21,370

Up $2,799 (+15%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $50,944Liabilities 2011: $0Net Assets 2011: $50,9442011Assets 2012: $100,962Liabilities 2012: $0Net Assets 2012: $100,9622012Assets 2013: $70,612Liabilities 2013: $0Net Assets 2013: $70,6122013Assets 2014: $78,464Liabilities 2014: $0Net Assets 2014: $78,4642014Assets 2015: $73,363Liabilities 2015: $241Net Assets 2015: $73,1222015Assets 2016: $60,315Liabilities 2016: $331Net Assets 2016: $59,9842016Assets 2017: $61,375Liabilities 2017: $205Net Assets 2017: $61,1702017Assets 2018: $69,451Liabilities 2018: $269Net Assets 2018: $69,1822018Assets 2019: $84,699Liabilities 2019: $301Net Assets 2019: $84,3982019Assets 2020: $93,227Liabilities 2020: $80Net Assets 2020: $93,1472020Assets 2021: $168,964Liabilities 2021: $212Net Assets 2021: $168,7522021Assets 2022: $460,006Liabilities 2022: $247,841Net Assets 2022: $212,1652022Assets 2023: $490,507Liabilities 2023: $241,598Net Assets 2023: $248,9092023Assets 2024: $494,711Liabilities 2024: $227,231Net Assets 2024: $267,4802024Assets 2025: $493,455Liabilities 2025: $204,605Net Assets 2025: $288,8502025

Highlighted filing

2025

Assets$493,455
Liabilities$204,605
Net Assets$288,850

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $829,2462011Expenses 2012: $169,0092012Expenses 2013: $183,8922013Revenue 2014: $150,954Expenses 2014: $143,102Net Income 2014: $7,8522014Revenue 2015: $155,587Expenses 2015: $160,929Net Income 2015: -$5,3422015Revenue 2016: $137,732Expenses 2016: $150,870Net Income 2016: -$13,1382016Revenue 2017: $146,825Expenses 2017: $145,639Net Income 2017: $1,1862017Revenue 2018: $147,063Expenses 2018: $139,051Net Income 2018: $8,0122018Revenue 2019: $125,782Expenses 2019: $110,566Net Income 2019: $15,2162019Revenue 2020: $105,019Expenses 2020: $96,270Net Income 2020: $8,7492020Revenue 2021: $186,466Expenses 2021: $110,861Net Income 2021: $75,6052021Revenue 2022: $220,615Expenses 2022: $177,202Net Income 2022: $43,4132022Revenue 2023: $236,134Expenses 2023: $199,390Net Income 2023: $36,7442023Revenue 2024: $201,711Expenses 2024: $183,140Net Income 2024: $18,5712024Revenue 2025: $215,554Expenses 2025: $194,184Net Income 2025: $21,3702025

Highlighted filing

2025

Revenue$215,554
Expenses$194,184
Net Income$21,370

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.93$2.05$2.89$2.16$1.94$0.21
2024Detailed filing. Detailed filing data is available for this year.$4.95$2.27$2.67$2.02$1.83$0.19
2023Detailed filing. Detailed filing data is available for this year.$4.91$2.42$2.49$2.36$1.99$0.37
2022Detailed filing. Detailed filing data is available for this year.$4.60$2.48$2.12$2.21$1.77$0.43
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$1.86$1.11$0.76
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$1.05$0.96$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.84$1.26$1.11$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$1.47$1.39$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$1.47$1.46$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$1.38$1.51$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$1.56$1.61$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$1.51$1.43$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.00$0.71$1.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$1.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$8.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Oct 28, 2025
Return Version
2024v5.0
Gross Receipts
$1,312,486
Mission and Program Overview

Mission

Social club that provides a gathering place for its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$381,247$370,077▼ $11,170
Cash and Non-Interest-Bearing Accounts$107,387$117,554▲ $10,167
Inventories for Sale or Use$6,077$5,824▼ $253
Total Assets$494,711$493,455▼ $1,256
Liabilities
Mortgage Notes Payable Secured by Investment Property$227,231$204,216▼ $23,015
Other Liabilities-$389-
Total Liabilities$227,231$204,605▼ $22,626
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$267,480$288,850▲ $21,370
Total Net Assets Fund Balance$267,480$288,850▲ $21,370
Total Liabilities and Net Assets / Fund Balance$494,711$493,455▼ $1,256

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$368,459$35,544$404,003
Equipment$1,618$23,774$25,392
Other Land Buildings-$1,858$1,858
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph Galbraith SrPresident
Chris McmurtrieBoard of Director
David Baird JrBoard of Director
Gene AltersSecretary/vi
Merle WertzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,315
Investment Income
$11
Other Revenue
$204,228
Change in Net Assets
$21,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$108,143
Other Expenses$86,041
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,232--$99,232
Occupancy$26,229$2,914-$29,143
Depreciation Depletion$11,170--$11,170
Payroll Taxes$8,911--$8,911
All Other Expenses$7,285$663-$7,948
Interest$5,617--$5,617
Insurance$4,452$495-$4,947
Fees for Services Accounting$3,532$392-$3,924
Office Expenses$3,060$340-$3,400
Other Expenses$2,835$707-$2,835
Travel$1,950--$1,950
Total Functional Expenses$188,673$5,511$0$194,184
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,012,523
Gaming Direct Expenses$938,386
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 Taxes Payable$389
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

Form 990, Page 6, Part VI, Line 6

Organized with dues paying members.

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

Officers and board elected by members in good standing at yearly vote.

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

Membership votes on decisions and direction of organization.

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

Board and officer review before submission.

Form 990, Page 6, Part VI, Line 19

Made available upon request.

Filing and Contact Details

Filer

Filer Name
Club 867 Inc
EIN
24-0787090
Phone
8143599920
Address
435 SOUTH MAIN STREET, PLEASANT GAP, PA 16823

Signing Officer

Name
Joseph Galbraith Sr
Title
President
Phone
8143599920
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Galbraith Sr
Formed
1947
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
12
Volunteers
25

Preparer

Firm
Emert & Associates Pc
Address
131 EAST MAIN STREET, LOCK HAVEN, PA 17745
Preparer
Beau Vincenzes CPA
Phone
5707486505
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Social club that provides food and beverage services for the benefit of its members and guests

Raw XML Appendix345 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/PersonsWithBooksUSAddress/AddressLine1Txt0435 SOUTH MAIN STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0PLEASANT GAP
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd016823
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0PENNSYLVANIA 66,388
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SOCIAL CLUB THAT PROVIDES FOOD AND BEVERAGE SERVICES FOR THE BENEFIT OF ITS MEMBERS AND GUESTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZED WITH DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS AND BOARD ELECTED BY MEMBERS IN GOOD STANDING AT YEARLY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP VOTES ON DECISIONS AND DIRECTION OF ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD AND OFFICER REVIEW BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0494711
IRS990/TotalAssetsEOYAmt0493455
IRS990/TotalAssetsGrp/BOYAmt0494711
IRS990/TotalAssetsGrp/EOYAmt0493455
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IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05511
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0188673
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194184
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0227231
IRS990/TotalLiabilitiesEOYAmt0204605
IRS990/TotalLiabilitiesGrp/BOYAmt0227231
IRS990/TotalLiabilitiesGrp/EOYAmt0204605
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0267480
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0288850
IRS990/TotalProgramServiceRevenueAmt011315
IRS990/TotalRevenueGrp/ExclusionAmt0209303
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06251
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0215554
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0494711
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0493455
IRS990/TravelGrp/ProgramServicesAmt01950
IRS990/TravelGrp/TotalAmt01950
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.AMERICANLEGIONPOST867.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH GALBRAITH SR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08143599920
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLUB 867 INC
ReturnHeader/Filer/BusinessNameControlTxt0CLUB
ReturnHeader/Filer/EIN0240787090
ReturnHeader/Filer/PhoneNum08143599920
ReturnHeader/Filer/USAddress/AddressLine1Txt0435 SOUTH MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0PLEASANT GAP
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016823
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232812643
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EMERT & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0131 EAST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOCK HAVEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017745
ReturnHeader/PreparerPersonGrp/PhoneNum05707486505
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BEAU VINCENZES CPA
ReturnHeader/ReturnTs02025-11-11T15:34:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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