Civic Intelligence

Ream Mcelroy Post 9381 Veterans of Foreign Wars

EIN 34-1722598 • 501(c)19 • Ada, OH

Profile

To promote fraternal and social bonds for veterans of foreign wars through various social functions, dinners, and ritual work.

2147 State Route 235Ada, OH 45810

n/a

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

93rd percentile

53%

Higher net margin than 93% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$3,600

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

96th percentile

73%

Faster asset growth than 96% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$344,157

Up $254,901 (+286%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$344,157

Up $254,901 (+286%) from 2022

Revenue

Up

$274,523

Up $119,609 (+77%) from 2022

Expenses

Up

$129,371

Up $3,622 (+2.9%) from 2022

Net Income

Up

$145,152

Up $115,987 (+398%) from 2022

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $64,334Liabilities 2010: $8,249Net Assets 2010: $56,0852010Assets 2012: $53,757Liabilities 2012: $3,959Net Assets 2012: $49,7982012Assets 2013: $59,278Liabilities 2013: $3,659Net Assets 2013: $55,6192013Assets 2014: $46,113Liabilities 2014: $3,659Net Assets 2014: $42,4542014Assets 2016: $37,997Liabilities 2016: $0Net Assets 2016: $37,9972016Assets 2017: $46,003Liabilities 2017: $0Net Assets 2017: $46,0032017Assets 2018: $52,639Liabilities 2018: $0Net Assets 2018: $52,6392018Assets 2019: $46,223Liabilities 2019: $0Net Assets 2019: $46,2232019Assets 2021: $60,091Liabilities 2021: $0Net Assets 2021: $60,0912021Assets 2022: $89,256Liabilities 2022: $0Net Assets 2022: $89,2562022Assets 2024: $344,157Liabilities 2024: $0Net Assets 2024: $344,1572024

Highlighted filing

2024

Assets$344,157
Liabilities$0
Net Assets$344,157

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $143,3052010Expenses 2012: $113,3332012Revenue 2013: $101,051Expenses 2013: $95,230Net Income 2013: $5,8212013Revenue 2014: $92,537Expenses 2014: $105,702Net Income 2014: -$13,1652014Revenue 2016: $91,954Expenses 2016: $90,347Net Income 2016: $1,6072016Revenue 2017: $93,899Expenses 2017: $85,893Net Income 2017: $8,0062017Revenue 2018: $97,229Expenses 2018: $90,593Net Income 2018: $6,6362018Revenue 2019: $71,337Expenses 2019: $77,753Net Income 2019: -$6,4162019Revenue 2021: $107,519Expenses 2021: $100,472Net Income 2021: $7,0472021Revenue 2022: $154,914Expenses 2022: $125,749Net Income 2022: $29,1652022Revenue 2024: $274,523Expenses 2024: $129,371Net Income 2024: $145,1522024

Highlighted filing

2024

Revenue$274,523
Expenses$129,371
Net Income$145,152

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.1
Gross Receipts
$385,421
Mission and Program Overview

Mission

To promote fraternal and social bonds for veterans of foreign wars through various social functions, dinners, and ritual work.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$199,004$344,157▲ $145,153
Cash and Non-Interest-Bearing Accounts$170,457$310,889▲ $140,432
Land, Buildings, and Equipment, Net$28,547$33,268▲ $4,721
Total Assets$199,004$344,157▲ $145,153
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$199,004$344,157▲ $145,153
Total Liabilities and Net Assets / Fund Balance$199,004$344,157▲ $145,153

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,060$89,045$95,105
Buildings$2,078$82,003$84,081
Leasehold Improvements$10,130$31,741$41,871
Land$15,000-$15,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian ClumQuartermasterPT$3,600$3,600

Board Members and Trustees

NameTitle
Jerry ArlingtonTrustee
Matt CrawfordTrustee
Shane McDougleTrustee
Mike LenhartCommander
Wynn HauensteinJr Vice Commander
Randy TrayerSr Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$24,321
Program Service Revenue
$0
Investment Income
$265
Other Revenue
$249,937
Change in Net Assets
$145,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$66,965
Other Expenses$60,726
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,946--$54,946
Occupancy$16,263--$16,263
Payroll Taxes$10,728--$10,728
Insurance$8,004--$8,004
Fees for Services Other$7,912--$7,912
Other Expenses$4,976--$4,976
Advertising$3,400--$3,400
Depreciation Depletion$2,349--$2,349
Benefits to Members$1,680--$1,680
Other Employee Benefits$1,291--$1,291
Office Expenses$409--$409
Total Functional Expenses$129,371$0$0$129,371
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$266,717
Gaming Direct Expenses$64,662
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

All members must meet the criteria for membership in the organization, specifically, to be a Veteran of Foreign Wars.

Member election for additional members Part VI line 7A

Membership applications are voted upon by the membership at large.

Governing body decisions Part VI line 7B

Members vote on any changes to be made in its governing documents.

Form 990 governing body review Part VI line 11

Because the officers meet after the filing deadline, the Quartermaster signs the 990 to be filed and has copies for the officers to review at its next meeting following the month the 990 is filed

CEO executive director top management comp Part VI line 15A

The officers approve compensation of employees and canteen manager according to Federal and State minimum wage requirements as well as the available funds to meet payroll expenses.

Other officer or key employee compensation Part VI line 15B

Compensation for the canteen manager and its employees are based upon performance and budget constraints.

Form 990 availability to public Part VI line 18

The organization makes its 990 and organizing documents available for public inspection upon request.

Governing documents etc available to public Part VI line 19

The organization makes its 990 and organizing documents available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Ream McElroy Post 9381 Veterans of Foreign Wars
EIN
34-1722598
In Care Of
% Randy Trayer
Phone
4196345096
Address
2147 State Route 235, Ada, OH 45810

Signing Officer

Name
Randy Trayer
Title
Quartermaster
Phone
4192048278
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
10

Preparer

Firm
Katrina Hughes Collins CPA
Address
321 N Market St, Kenton, OH 43326
Preparer
Katrina Collins
Phone
4196731773
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

The $1 difference is due to rounding

List of other fees for services expenses Part IX line 11G

This number represents payments for services of other individuals and companies to provide work to this organization. The organization groups all payments into one category called Services.

Raw XML AppendixShowing 400 of 421 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/TitleTxt6Commander
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All members must meet the criteria for membership in the organization, specifically, to be a Veteran of Foreign Wars.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Membership applications are voted upon by the membership at large.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members vote on any changes to be made in its governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Because the officers meet after the filing deadline, the Quartermaster signs the 990 to be filed and has copies for the officers to review at its next meeting following the month the 990 is filed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The officers approve compensation of employees and canteen manager according to Federal and State minimum wage requirements as well as the available funds to meet payroll expenses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation for the canteen manager and its employees are based upon performance and budget constraints.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization makes its 990 and organizing documents available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization makes its 990 and organizing documents available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The $1 difference is due to rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9This number represents payments for services of other individuals and companies to provide work to this organization. The organization groups all payments into one category called Services.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other fees for services expenses Part IX line 11g
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0VFW of United States Dept of Ohio
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Veterans of Foreign Wars of the US
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0314332217
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1440474290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 c 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 c 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Ohio Chapter of VFW oversees local chapters in the state
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1National Organization of VFW oversees State and Local Chapt
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt035 E Chesnut St Ste 506
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1406 W 34th St
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Columbus
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Kansas City
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043215
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd164111
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0This local chapter of VFW is affiliated with the VFW of the US and VFW of Ohio and pay per capita taxes based on its membership
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0General Explanation Attachment
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0199004
IRS990/TotalAssetsEOYAmt0344157
IRS990/TotalAssetsGrp/BOYAmt0199004
IRS990/TotalAssetsGrp/EOYAmt0344157
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt024321
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0129371
IRS990/TotalFunctionalExpensesGrp/TotalAmt0129371
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0199004
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0344157
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0129371
IRS990/TotalReportableCompFromOrgAmt03600
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0250202
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0274523
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0199004
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0344157
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY TRAYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Quartermaster
ReturnHeader/BusinessOfficerGrp/PhoneNum04192048278
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Ream McElroy Post 9381 Veterans of Foreign Wars
ReturnHeader/Filer/BusinessNameControlTxt0REAM
ReturnHeader/Filer/EIN0341722598
ReturnHeader/Filer/InCareOfNm0% Randy Trayer

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