Civic Intelligence

Brown & Lynch Post Home Association

990 • Fiscal year 2013 • EIN 43-1998266

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 30, 2014

2260 Corriere Drive18045

(610) 559-8838

Siviq Scores

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

Liabilities / Assets

71st percentile

0.08x

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

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

Net Margin

16th percentile

-13%

Higher net margin than 16% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

Top Officer Pay

98th percentile

$23,820

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

Asset Growth

4th percentile

-49%

Faster asset growth than 4% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Annualized from 2011 to 2013

Revenue Growth

74th percentile

14%

Faster revenue growth than 74% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Down

$9,347

Down $26,138 (-74%) from 2011

Net Assets

Down

$8,568

Down $14,087 (-62%) from 2011

Liabilities

Down

$779

Down $12,051 (-94%) from 2011

Revenue

Up

$188,151

Up $43,060 (+30%) from 2011

Expenses

Up

$212,033

Up $101,958 (+93%) from 2011

Net Income

Down

-$23,882

Down $58,898 (-168%) from 2011

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0-$50KAssets 2009: $1,989Liabilities 2009: $29,3972009Assets 2010: $15,415Liabilities 2010: $27,776Net Assets 2010: -$12,3612010Assets 2011: $35,485Liabilities 2011: $12,830Net Assets 2011: $22,6552011Assets 2013: $9,347Liabilities 2013: $779Net Assets 2013: $8,5682013Assets 2014: $12,022Liabilities 2014: $1,042Net Assets 2014: $10,9802014Assets 2015: $5,767Liabilities 2015: $1,707Net Assets 2015: $4,0602015Assets 2016: $3,756Liabilities 2016: $1,873Net Assets 2016: $1,8832016Assets 2017: $23,203Liabilities 2017: $413Net Assets 2017: $22,7902017Assets 2018: $68,899Liabilities 2018: -$344Net Assets 2018: $69,2432018Assets 2019: $53,090Liabilities 2019: $456Net Assets 2019: $52,6342019Assets 2020: $13,143Liabilities 2020: $4Net Assets 2020: $13,1392020Assets 2021: $55,499Liabilities 2021: $968Net Assets 2021: $54,5312021Assets 2022: $89,072Liabilities 2022: $351Net Assets 2022: $88,7212022Assets 2023: $99,419Liabilities 2023: $456Net Assets 2023: $98,9632023Assets 2024: $51,347Liabilities 2024: $502Net Assets 2024: $50,8452024

Highlighted filing

2013

Assets$9,347
Liabilities$779
Net Assets$8,568

Operations Trend

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

$400K$200K$0-$200KRevenue 2009: $69,071Expenses 2009: $85,434Net Income 2009: -$16,3632009Revenue 2010: $114,974Expenses 2010: $99,927Net Income 2010: $15,0472010Revenue 2011: $145,091Expenses 2011: $110,075Net Income 2011: $35,0162011Revenue 2013: $188,151Expenses 2013: $212,033Net Income 2013: -$23,8822013Revenue 2014: $161,139Expenses 2014: $158,727Net Income 2014: $2,4122014Revenue 2015: $173,516Expenses 2015: $174,776Net Income 2015: -$1,2602015Revenue 2016: $236,000Expenses 2016: $238,178Net Income 2016: -$2,1782016Revenue 2017: $257,877Expenses 2017: $236,970Net Income 2017: $20,9072017Revenue 2018: $334,441Expenses 2018: $287,988Net Income 2018: $46,4532018Revenue 2019: $339,779Expenses 2019: $356,387Net Income 2019: -$16,6082019Revenue 2020: $155,111Expenses 2020: $194,604Net Income 2020: -$39,4932020Revenue 2021: $284,589Expenses 2021: $243,197Net Income 2021: $41,3922021Revenue 2022: $250,582Expenses 2022: $216,392Net Income 2022: $34,1902022Revenue 2023: $245,964Expenses 2023: $235,722Net Income 2023: $10,2422023Revenue 2024: $257,786Expenses 2024: $305,904Net Income 2024: -$48,1182024

Highlighted filing

2013

Revenue$188,151
Expenses$212,033
Net Income-$23,882
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 30, 2014
Return Version
2013v3.1
Gross Receipts
$339,318
Mission and Program Overview

Mission

The home association is a sister organization to the american legion brown & lynch post 9, a 501(c)19 organization. The association is responsible for managing the social quarters and the kitchen operations to provide funds for the sustainment & continuation of post 9 activities.

The home association is a subsidiary of the american legion brown & lynch post no. 9, a 501 (c) 19. With the establishment of the association, necessary funds for the sustainment and continuation of the post and its activities are provided. The association is responsible for managing the social quarters, business liabilities, and the leasing of the kitchen. 501 (c) 7 status to the association gives flexibility with non-legionnaire membership to the social quarters. Note that without this membership flexibility, post survival is questionable. All profits from the association are paid to the post by agreement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,411$9,013▼ $23,398
Land, Buildings, and Equipment, Net$430$334▼ $96
Total Assets$32,841$9,347▼ $23,494
Liabilities
Other Liabilities$391$779▲ $388
Total Liabilities$391$779▲ $388
Net Assets / Fund Balance
Unrestricted Net Assets$32,450$8,568▼ $23,882
Total Net Assets Fund Balance$32,450$8,568▼ $23,882
Total Liabilities and Net Assets / Fund Balance$32,841$9,347▼ $23,494

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$334$621$955
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary ForssTreasurerPT$23,820$23,820

Board Members and Trustees

NameTitle
Richard R HartranftPresident
Kenneth E HaneySecretary
Wayne D ShoedlerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,794
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$184,356
Change in Net Assets
$-23,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,853
Salaries, Compensation, and Employee Benefits$81,180
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,294--$47,294
Occupancy$32,727--$32,727
Current Officers, Directors, Trustees, and Key Employees$23,820--$23,820
Payroll Taxes$10,066--$10,066
All Other Expenses$8,115--$8,115
Other Expenses$2,354--$2,354
Depreciation Depletion$96--$96
Total Functional Expenses$212,033$0$0$212,033
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$98,663
Gaming Direct Expenses$18,906
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 Tax Payable$779
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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

The post home association is organized with members.

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

The post home association has members who may elect members of the governing body.

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

Decisions by the governing body are subject to approval by the members.

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

A copy of this return is available at brown & lynch post no. 9 for review by all members of the governing body. The return may be discussed at the governing body's meetings.

Form 990, Page 6, Part VI, Line 12C

The finance officer monitors compliance with the policy. A conflict of interest file is kept at brown & lynch post no. 9 headquarters.

Form 990, Page 6, Part VI, Line 19

All governing documents and financial records are available to the public upon request.

Filing and Contact Details

Filer

EIN
43-1998266
Phone
6105598838

Signing Officer

Name
Gary Forss
Title
Finance Officer
Phone
6105598838
Signed
2014-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Forss
Formed
1927
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
4
Employees
11
Volunteers
24

Preparer

Preparer
Kristofer M Depaolo CPA
Phone
6107709236
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The home association is a subsidiary of the american legion brown & lynch post no. 9, a 501 (c) 19. With the establishment of the association, necessary funds for the sustainment and continuation of the post and its activities are provided. The association is responsible for managing the social quarters, business liabilities, and the leasing of the kitchen. 501 (c) 7 status to the association gives flexibility with non-legionnaire membership to the social quarters. Note that without this membership flexibility, post survival is questionable. All profits from the association are paid to the post by agreement.

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

The home association is a subsidiary of the american legion brown & lynch post no. 9, a 501 (c) 19. With the establishment of the association, necessary funds for the sustainment and continuation of the post and its activities are provided. The association is responsible for managing the social quarters, business liabilities, and the leasing of the kitchen. 501 (c) 7 status to the association gives flexibility with non-legionnaire membership to the social quarters. Note that without this membership flexibility, post survival is questionable. All profits from the association are paid to the post by agreement.

Raw XML Appendix325 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/TitleTxt3VICE PRESIDE
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IRS990/GrantsToIndividualsInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE HOME ASSOCIATION IS A SUBSIDIARY OF THE AMERICAN LEGION BROWN & LYNCH POST NO. 9, A 501 (C) 19. WITH THE ESTABLISHMENT OF THE ASSOCIATION, NECESSARY FUNDS FOR THE SUSTAINMENT AND CONTINUATION OF THE POST AND ITS ACTIVITIES ARE PROVIDED. THE ASSOCIATION IS RESPONSIBLE FOR MANAGING THE SOCIAL QUARTERS, BUSINESS LIABILITIES, AND THE LEASING OF THE KITCHEN. 501 (C) 7 STATUS TO THE ASSOCIATION GIVES FLEXIBILITY WITH NON-LEGIONNAIRE MEMBERSHIP TO THE SOCIAL QUARTERS. NOTE THAT WITHOUT THIS MEMBERSHIP FLEXIBILITY, POST SURVIVAL IS QUESTIONABLE. ALL PROFITS FROM THE ASSOCIATION ARE PAID TO THE POST BY AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE HOME ASSOCIATION IS A SUBSIDIARY OF THE AMERICAN LEGION BROWN & LYNCH POST NO. 9, A 501 (C) 19. WITH THE ESTABLISHMENT OF THE ASSOCIATION, NECESSARY FUNDS FOR THE SUSTAINMENT AND CONTINUATION OF THE POST AND ITS ACTIVITIES ARE PROVIDED. THE ASSOCIATION IS RESPONSIBLE FOR MANAGING THE SOCIAL QUARTERS, BUSINESS LIABILITIES, AND THE LEASING OF THE KITCHEN. 501 (C) 7 STATUS TO THE ASSOCIATION GIVES FLEXIBILITY WITH NON-LEGIONNAIRE MEMBERSHIP TO THE SOCIAL QUARTERS. NOTE THAT WITHOUT THIS MEMBERSHIP FLEXIBILITY, POST SURVIVAL IS QUESTIONABLE. ALL PROFITS FROM THE ASSOCIATION ARE PAID TO THE POST BY AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POST HOME ASSOCIATION IS ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE POST HOME ASSOCIATION HAS MEMBERS WHO MAY ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DECISIONS BY THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THIS RETURN IS AVAILABLE AT BROWN & LYNCH POST NO. 9 FOR REVIEW BY ALL MEMBERS OF THE GOVERNING BODY. THE RETURN MAY BE DISCUSSED AT THE GOVERNING BODY'S MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FINANCE OFFICER MONITORS COMPLIANCE WITH THE POLICY. A CONFLICT OF INTEREST FILE IS KEPT AT BROWN & LYNCH POST NO. 9 HEADQUARTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL GOVERNING DOCUMENTS AND FINANCIAL RECORDS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt032841
IRS990/TotalAssetsEOYAmt09347
IRS990/TotalAssetsGrp/BOYAmt032841
IRS990/TotalAssetsGrp/EOYAmt09347
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03794
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212033
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212033
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0391
IRS990/TotalLiabilitiesEOYAmt0779
IRS990/TotalLiabilitiesGrp/BOYAmt0391
IRS990/TotalLiabilitiesGrp/EOYAmt0779
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt032450
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08568
IRS990/TotalOtherProgSrvcExpenseAmt0212033
IRS990/TotalProgramServiceExpensesAmt0212033
IRS990/TotalReportableCompFromOrgAmt023820
IRS990/TotalRevenueGrp/ExclusionAmt0173676
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0188151
IRS990/TotalVolunteersCnt024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt032841
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09347
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt032450
IRS990/UnrestrictedNetAssetsGrp/EOYAmt08568
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102260 CORRIERE DRIVE
IRS990/USAddress/City0EASTON
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode018045
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.BROWNANDLYNCHPOST.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY FORSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum06105598838
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine10BROWN & LYNCH POST HOME ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BROW
ReturnHeader/Filer/EIN0431998266
ReturnHeader/Filer/PhoneNum06105598838
ReturnHeader/Filer/USAddress/AddressLine102260 CORRIERE DRIVE
ReturnHeader/Filer/USAddress/City0EASTON
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode018045
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274379595
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WERNER & CO CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine104865 HAMILTON BLVD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ALLENTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0181069705
ReturnHeader/PreparerPersonGrp/PhoneNum06107709236
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTOFER M DEPAOLO CPA
ReturnHeader/ReturnTs02014-11-10T13:24:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.51$2.58$3.06$0.48
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$2.46$2.36$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$2.51$2.16$0.34
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.55$2.85$2.43$0.41
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$1.55$1.95$0.39
2019Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$3.40$3.56$0.17
2018Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$3.34$2.88$0.46
2017Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$2.58$2.37$0.21
2016Summary only. Only limited summary data is available for this year.$0.04$0.02$0.02$2.36$2.38$0.02
2015Summary only. Only limited summary data is available for this year.$0.06$0.02$0.04$1.74$1.75$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$1.61$1.59$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.09$0.01$0.09$1.88$2.12$0.24
2011Summary only. Only limited summary data is available for this year.$0.35$0.13$0.23$1.45$1.10$0.35
2010Summary only. Only limited summary data is available for this year.$0.15$0.28$0.12$1.15$1.00$0.15
2009Summary only. Only limited summary data is available for this year.$0.02$0.29$0.69$0.85$0.16