Civic Intelligence

James W Mccartney Post 232 Association Inc

990 • Fiscal year 2013 • EIN 25-1843611

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 16, 2014

PO Box 2317220

(717) 349-7532

Siviq Scores

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

Liabilities / Assets

100th percentile

7.57x

Higher debt load relative to assets than 100% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

86th percentile

0.84x

Higher debt load relative to revenue than 86% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Net Margin

32nd percentile

-4.5%

Higher net margin than 32% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Asset Growth

2nd percentile

-35%

Faster asset growth than 2% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$20,612

Down $11,256 (-35%) from 2012

Net Assets

Down

-$135,380

Down $8,226 (-6.5%) from 2012

Liabilities

Down

$155,992

Down $3,030 (-1.9%) from 2012

Revenue

$184,831

No earlier filing loaded for comparison.

Expenses

Down

$193,057

Down $32,148 (-14%) from 2012

Net Income

-$8,226

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.

$200K$100K$0-$100K-$200KAssets 2011: $21,124Liabilities 2011: $98,259Net Assets 2011: -$77,1352011Assets 2012: $31,868Liabilities 2012: $159,022Net Assets 2012: -$127,1542012Assets 2013: $20,612Liabilities 2013: $155,992Net Assets 2013: -$135,3802013Assets 2014: $12,934Liabilities 2014: $2,185Net Assets 2014: $10,7492014Assets 2015: $6,862Liabilities 2015: $10,505Net Assets 2015: -$3,6432015Assets 2016: $9,735Liabilities 2016: $13,571Net Assets 2016: -$3,8362016Assets 2017: $7,211Liabilities 2017: $2,577Net Assets 2017: $4,6342017Assets 2018: $17,459Liabilities 2018: $4,063Net Assets 2018: $13,3962018Assets 2019: $874Liabilities 2019: $6,503Net Assets 2019: -$5,6292019Assets 2020: $4,734Liabilities 2020: $5,134Net Assets 2020: -$4002020Assets 2021: $2,055Liabilities 2021: $658Net Assets 2021: $1,3972021Assets 2022: $633Liabilities 2022: $658Net Assets 2022: -$252022Assets 2023: $25,757Liabilities 2023: $5,893Net Assets 2023: $19,8642023Assets 2024: $9,580Liabilities 2024: $4,766Net Assets 2024: $4,8142024

Highlighted filing

2013

Assets$20,612
Liabilities$155,992
Net Assets-$135,380

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $189,4662011Expenses 2012: $225,2052012Revenue 2013: $184,831Expenses 2013: $193,057Net Income 2013: -$8,2262013Revenue 2014: $332,683Expenses 2014: $196,629Net Income 2014: $136,0542014Revenue 2015: $174,012Expenses 2015: $188,404Net Income 2015: -$14,3922015Revenue 2016: $200,756Expenses 2016: $200,949Net Income 2016: -$1932016Revenue 2017: $229,682Expenses 2017: $221,353Net Income 2017: $8,3292017Revenue 2018: $226,781Expenses 2018: $218,019Net Income 2018: $8,7622018Revenue 2019: $230,655Expenses 2019: $249,680Net Income 2019: -$19,0252019Revenue 2020: $130,476Expenses 2020: $125,247Net Income 2020: $5,2292020Revenue 2021: $251,276Expenses 2021: $249,479Net Income 2021: $1,7972021Revenue 2022: $207,465Expenses 2022: $208,887Net Income 2022: -$1,4222022Revenue 2023: $357,383Expenses 2023: $337,494Net Income 2023: $19,8892023Revenue 2024: $281,455Expenses 2024: $316,039Net Income 2024: -$34,5842024

Highlighted filing

2013

Revenue$184,831
Expenses$193,057
Net Income-$8,226
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 16, 2014
Return Version
2013v3.0
Gross Receipts
$1,454,231
Mission and Program Overview

Mission

To promote fellowship among armed forces veterans, to assist needy veterans and their families, and to promote and assist charitable and community activities.

To promote fellowship among armed forces veterans, to assist needy veterans and their families and to promote and assist charitable and community activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$31,868$16,663▼ $15,205
Land, Buildings, and Equipment, Net$0$3,949▲ $3,949
Total Assets$31,868$20,612▼ $11,256
Liabilities
Other Liabilities$159,022$155,992▼ $3,030
Total Liabilities$159,022$155,992▼ $3,030
Net Assets / Fund Balance
Unrestricted Net Assets$-127,154$-135,380▼ $8,226
Total Net Assets Fund Balance$-127,154$-135,380▼ $8,226
Total Liabilities and Net Assets / Fund Balance$31,868$20,612▼ $11,256

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,949$416$4,365
Compensation and Service Providers

Board Members and Trustees

NameTitle
Glenn Harry1st Vice President
Greg Rosenberry2nd Vice President
Carl ReedDirector
Donald CulbersonDirector
Jim RineerDirector
Leater Hammond IiiDirector
Sam PetersonDirector
Gary HockenberryCommander
Ron FleagleFinance Officer
Larry BryanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$11,897
Program Service Revenue
$0
Investment Income
$117
Other Revenue
$172,817
All Other Contributions
$2,542
Change in Net Assets
$-8,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$82,713
Other Expenses$62,682
Grants and Similar Amounts Paid$47,662
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$73,942
Grants to Domestic Orgs---$47,662
Occupancy---$30,404
Payroll Taxes---$6,715
Fees for Services Accounting---$4,467
Insurance---$2,951
Office Expenses---$2,724
All Other Expenses---$2,276
Other Employee Benefits---$1,922
Travel---$823
Other Expenses---$465
Advertising---$418
Depreciation Depletion---$223
Current Officers, Directors, Trustees, and Key Employees---$134
Total Functional Expenses$0$0$0$193,057
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
25-6065230-501(c)(19)Assist Veterans Organizations With Building and Meeting Costs$20,000
54-2143612-501(c)(3)To Assist Needy Veterans and Returning Troops With Housing Needs$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$1,163,778
Gaming Direct Expenses$1,074,374
Fundraising Gross Income$2,824
Fundraising Direct Expenses$320
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
Due to American Legion Post$153,504
Payroll Liabilities$1,886
Sales Tax Payable$602
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 in which it provides services to.

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

During the june meeting, the board members are elected by the membership.

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

Beside electing the governing body, the members vote on other items including any purchases over $2,500.

Form 990, Part VI, Section B, Line 11

A board member reviews the form 990 with the preparer and then the form is filed.

Form 990, Part VI, Section B, Line 12C

The organization monitors and enforces the policy on an annual basis

Form 990, Part VI, Section C, Line 19

The organization's governing documents are available upon request.

Filing and Contact Details

Filer

EIN
25-1843611
Phone
7173497532

Signing Officer

Name
Ron Fleagle
Title
Finance Officer
Phone
7173497532
Signed
2014-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Fleagle
Formed
1999
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
18
Volunteers
0

Preparer

Preparer
Charles Frame
Phone
7172647456
Raw XML AppendixShowing 400 of 428 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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IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRESIDENT
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IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1017319 PATH VALLEY ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/City0DRY RUN
IRS990ScheduleG/PersonsWithBooksUSAddress/State0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode017220
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/CashGrantAmt120000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(19)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO ASSIST NEEDY VETERANS AND RETURNING TROOPS WITH HOUSING NEEDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ASSIST VETERANS ORGANIZATIONS WITH BUILDING AND MEETING COSTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10HOME FOR OUR TROOPS INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11AMERICAN LEGION POST
IRS990ScheduleI/RecipientTable/RecipientEIN0542143612
IRS990ScheduleI/RecipientTable/RecipientEIN1256065230
IRS990ScheduleI/RecipientTable/USAddress/AddressLine106 MAIN ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1117319 PATH VALLEY ROAD
IRS990ScheduleI/RecipientTable/USAddress/City0TOUNTON
IRS990ScheduleI/RecipientTable/USAddress/City1DRY RUN
IRS990ScheduleI/RecipientTable/USAddress/State0MA
IRS990ScheduleI/RecipientTable/USAddress/State1PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode002780
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode117220
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE DONATIONS WERE MADE TO NONPROFIT ENTITIES. THE DONATIONS TO 501(C)(3) ENTITIES WERE MONITORED BY RELYING ON PROOF OF THEIR 501(C)(3) STATUS AND REVIEW OF THEIR 990. THE VETERAN ORGANIZATION DONATIONS WERE MONITORED THROUGH THE HOME ASSOCIATION'S OBSERVATIONS OF THE DONEES OPERATIONS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS IN WHICH IT PROVIDES SERVICES TO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING THE JUNE MEETING, THE BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BESIDE ELECTING THE GOVERNING BODY, THE MEMBERS VOTE ON OTHER ITEMS INCLUDING ANY PURCHASES OVER $2,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A BOARD MEMBER REVIEWS THE FORM 990 WITH THE PREPARER AND THEN THE FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MONITORS AND ENFORCES THE POLICY ON AN ANNUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
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 B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10AMERICAN LEGION POST #232 JAMES MCCARTNEY POST #232
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0256065230
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(19)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROVIDE SERVICES TO MEMBERS, MAINTAIN MEETING HOUSE, VETERANS' MEM, ETC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1017319 PATH VALLEY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0DRY RUN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode017220
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0153504
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0NET AMOUNT OF CASH LOANED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10AMERICAN LEGION POST 3232
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt031868
IRS990/TotalAssetsEOYAmt020612
IRS990/TotalAssetsGrp/BOYAmt031868
IRS990/TotalAssetsGrp/EOYAmt020612
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt011897
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193057
IRS990/TotalGrossUBIAmt089404
IRS990/TotalLiabilitiesBOYAmt0159022
IRS990/TotalLiabilitiesEOYAmt0155992
IRS990/TotalLiabilitiesGrp/BOYAmt0159022
IRS990/TotalLiabilitiesGrp/EOYAmt0155992
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-127154
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-135380
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02621
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt080909
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0184831
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt089404
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt031868
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020612
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0823
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-127154
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-135380
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 23
IRS990/USAddress/City0DRY RUN
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode017220
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.05$0.05$2.81$3.16$0.35
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.06$0.20$3.57$3.37$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.01$0.00$2.07$2.09$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.01$0.01$2.51$2.49$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.05$0.00$1.30$1.25$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.07$0.06$2.31$2.50$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.04$0.13$2.27$2.18$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.03$0.05$2.30$2.21$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.14$0.04$2.01$2.01$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.11$0.04$1.74$1.88$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.11$3.33$1.97$1.36
2013Detailed filing. Detailed filing data is available for this year.$0.21$1.56$1.35$1.85$1.93$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$1.59$1.27$2.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.98$0.77$1.89