Civic Intelligence

James W Mccartney Post 232 Association Inc

990 • Fiscal year 2016 • EIN 25-1843611

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

PO Box 23Dry Run, PA 17220

(717) 349-7532

Siviq Scores

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

Liabilities / Assets

100th percentile

1.39x

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

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

0.07x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Net Margin

41st percentile

-0.1%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Asset Growth

95th percentile

42%

Faster asset growth than 95% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

74th percentile

15%

Faster revenue growth than 74% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$9,735

Up $2,873 (+42%) from 2015

Net Assets

Down

-$3,836

Down $193 (-5.3%) from 2015

Liabilities

Up

$13,571

Up $3,066 (+29%) from 2015

Revenue

Up

$200,756

Up $26,744 (+15%) from 2015

Expenses

Up

$200,949

Up $12,545 (+6.7%) from 2015

Net Income

Up

-$193

Up $14,199 (+99%) from 2015

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

2016

Assets$9,735
Liabilities$13,571
Net Assets-$3,836

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

2016

Revenue$200,756
Expenses$200,949
Net Income-$193
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$849,850
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
Land, Buildings, and Equipment, Net$3,590$5,874▲ $2,284
Savings and Temporary Cash Investments$3,272$3,272→ $0
Cash and Non-Interest-Bearing Accounts-$589-
Total Assets$6,862$9,735▲ $2,873
Liabilities
Accounts Payable and Accrued Expenses$7,640$10,959▲ $3,319
Other Liabilities$2,865$2,612▼ $253
Total Liabilities$10,505$13,571▲ $3,066
Net Assets / Fund Balance
Unrestricted Net Assets$-3,643$-3,836▼ $193
Total Net Assets Fund Balance$-3,643$-3,836▼ $193
Total Liabilities and Net Assets / Fund Balance$6,862$9,735▲ $2,873

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,874$2,945$8,819
Other Land Buildings$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greg Rosenberry1st Vice President
Jack Hall2nd Vice President
Carl ReedDirector
Eric GoshornDirector
Gary EckenrodeDirector
Larry Kling JrDirector
Ronald FleagleDirector
Sam PetersonDirector
James BANNISTERAdjutant
Garry HockenberryCommander
Dave GischelFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$38,135
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$162,612
Change in Net Assets
$-193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$102,348
Other Expenses$73,841
Grants and Similar Amounts Paid$24,760
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$89,469
Grants to Domestic Orgs---$24,760
Occupancy---$21,877
Payroll Taxes---$11,692
All Other Expenses---$9,185
Insurance---$8,214
Fees for Services Accounting---$7,560
Office Expenses---$7,114
Other Employee Benefits---$941
Advertising---$865
Depreciation Depletion---$734
Other Expenses---$270
Current Officers, Directors, Trustees, and Key Employees---$246
Total Functional Expenses$0$0$0$200,949
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fannett-metal Education FoundationWillow Hill, PA501(c)(3)To Enhance the Quality of Education and Increase Community Involvement-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$454,430
Gaming Direct Expenses$438,719
Fundraising Direct Expenses$3,348
Fundraising Gross Income$3,248
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
Payroll Liabilities$2,190
Sales Tax Payable$422
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 11B

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

Filer Name
James W McCartney Post 232
EIN
25-1843611
Phone
7173497532
Address
PO BOX 23, DRY RUN, PA 17220

Signing Officer

Name
Dave Gischel
Title
Finance Officer
Phone
7173497532
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Gischel
Formed
1999
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
20
Volunteers
0

Preparer

Firm
Boyer & Ritter
Address
1137 Kennebec Drive, Chambersburg, PA 17201
Preparer
John A Persun CPA
Phone
7172647456
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IRS990/Form990PartVIISectionAGrp/TitleTxt0FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0369050
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0369050
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0438719
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0454430
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0454430
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt015711
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt064903
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt064903
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt04766
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt04766
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0STUART DAY
IRS990ScheduleG/GamingManagerServicesProvTxt0ME. DAY IS THE GENERAL MANAGER OF THE AMERICAN LEGION HOME ASSOCIATION. AS GENERAL MANAGER, HE IS RESPONSIBLE FOR THE OPERATIONS OF THE RESTAURANT AND OTHER MEMBER SERVICES INCLUDING THE GAMING OPERATIONS. THE COMPENSATION LISTED ABOVE IS HIS TOTAL COMPENSATION FOR ALL HIS SERVICES AS GENERAL MANAGER.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0STUART DAY
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt017319 PATH VALLEY ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DRY RUN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd017220
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt05000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO ENHANCE THE QUALITY OF EDUCATION AND INCREASE COMMUNITY INVOLVEMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FANNETT-METAL EDUCATION FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0562408267
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 112
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WILLOW HILL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd017271
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:
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 11b
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/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AMERICAN 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/AddressLine1Txt017319 PATH VALLEY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DRY RUN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd017220
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt014646
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0cash transactions
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0American Legion Post #232
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06862
IRS990/TotalAssetsEOYAmt09735
IRS990/TotalAssetsGrp/BOYAmt06862
IRS990/TotalAssetsGrp/EOYAmt09735
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt038135
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/TotalAmt0200949
IRS990/TotalGrossUBIAmt015711
IRS990/TotalLiabilitiesBOYAmt010505
IRS990/TotalLiabilitiesEOYAmt013571
IRS990/TotalLiabilitiesGrp/BOYAmt010505
IRS990/TotalLiabilitiesGrp/EOYAmt013571
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-3643
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-3836
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0204957
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01109
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0145801
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0200756
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt015711
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06862
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09735
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-3643
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-3836

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
2016Detailed filing. Detailed filing data is available for this year.$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