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0355 Johnson Costello Post

Tax-deductible

Penn Yan, NY501(c)(19)Public & Societal BenefitEIN 16-0721898

Patriotism and recreational activities for current and former members of the Armed Forces

501(c)(19) charity; gifts are tax-deductible.
Run by 30 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $3K a year · under 1% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$247K
-8% vs prior year
Spent
$276K
To programs
0%
Net assets
$569K
By yearFY2020–FY2025
Revenue
$247K
FY2025▼ -8%
Revenue by fiscal year
FY2020$235K
FY2021$250K
FY2022$349K
FY2023$319K
FY2024$269K
FY2025$247K
Expenses
$276K
FY2025▼ -3%
Expenses by fiscal year
FY2020$240K
FY2021$247K
FY2022$280K
FY2023$356K
FY2024$285K
FY2025$276K
Net assets
$569K
FY2025▼ -4%
Net assets by fiscal year
FY2020$481K
FY2021$610K
FY2022$628K
FY2023$595K
FY2024$593K
FY2025$569K

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Exemption reinstated (2013-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Mar 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Stan Clark
3rd Vice Commander
$0Pt VII · Sec A
Doug Gibbs
Commander
$0Pt VII · Sec A
Mark Moon
1st Vice Commander
$0Pt VII · Sec A
David Fleming
2nd Vice Commander
$0Pt VII · Sec A
Leigh Ackart
Treasurer
$0Pt VII · Sec A
Ellen Hey
Adjutant
$0Pt VII · Sec A
See 0355 Johnson Costello Post executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports patriotism and recreation for military members and veterans.

Provided by the organization

This section is blank until 0355 Johnson Costello Post claims this page.

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3 program services, described in the organization's own filed words · FY2024.
01

Provide support for Legion causes such as Boys State, awards, scholarships, and community needs

Pt IX · col B
02

Patriotism and recreational activities for current and former members of the Armed Forces

Pt IX · col B
03

Provide newsletter for members of the Armed Forces

Pt IX · col B

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 4 grants · $38K · 2022–2022
Disabled American VeteransFY2022$21,121
Other GrantsFY2022$6,982
Penn Yan Shooting Sports BoostersFY2022$5,000
James R Moore VFW Post 8726FY2022$5,000

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$247K
Ln 12
Fees for servicesLn 2g$115K
Other incomeLn 4–11$79K
Investment incomeLn 3$36K
Money outPt IX
$276K
Ln 25
Owns and owesPt X
$569K
net assets · Ln 32
Cash and savingsLn 1–2$50K
Total assetsLn 16$571K
LiabilitiesLn 26$2K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$17K
Fees for servicesLn 2g$115K
Investment incomeLn 3$36K
Other incomeLn 4–11$79K
Gains on assetsLn 7$17K
Total revenueLn 12$247K
Assets in detailPt X, end of year
CashLn 1$50K
Cash and savings togetherLn 1–2$50K
InvestmentsLn 11–13$447K
Land, buildings, equipmentLn 10c$74K
Total assetsLn 16$571K
LiabilitiesLn 26$2K
Net assetsLn 32$569K
OperationsPt I, VI
EmployeesI 55
VolunteersI 630
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$92K$50K
InvestmentsLn 11–13$428K$447K
Land, buildings, equipmentLn 10c$74K$74K
Total assetsLn 16$594K$571K
LiabilitiesLn 26$843$2K
Net assetsLn 32$593K$569K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K
Grants to domestic individualsLn 2$3K
Other salaries and wagesLn 7$88K
Other employee benefitsLn 9$2K
Payroll taxesLn 10$8K
Accounting feesLn 11c$14K
Investment management feesLn 11f$6K
Office expensesLn 13$7K
OccupancyLn 16$36K
Payments to affiliatesLn 21$6K
Depreciation, depletion and amortizationLn 22$9K
InsuranceLn 23$11K
Other expenses (24a–d)Ln 24$86K$86K
All other expensesLn 24e$328
Total functional expensesLn 25$276K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $247K$276K−$29K$569K 990 PDF
FY2024 $269K$285K−$16K$593K 990 PDF
FY2023 $319K$356K−$38K$595K 990 PDF
FY2022 $349K$280K$68K$628K 990 PDF
FY2021 $250K$247K$3K$610K 990 PDF
FY2020 $235K$240K−$5K$481K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $246,922 across 10 lines filed
Lines not itemized here account for $67,292 of total revenue; see the IRS return.
VIII-1b Membership dues$7,611
VIII-1f All other contributions, gifts and grants$9,770
VIII-1h Total contributions, gifts and grants$17,381
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $114,739$114,739
VIII-3 Investment incomeExcluded from tax $18,822$18,822
VIII-6 Net rental income or lossRelated to mission $10,025$10,025
VIII-7 Net gain or loss on sales of assetsExcluded from tax $17,169$17,169
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,494$1,494
VIII-12 Total revenueRelated to mission $192,056 · Unrelated business $0 · Excluded from tax $37,485$246,922
Part IX · Statement of functional expenses $276,172 across 14 lines filed
IX-1 Grants to domestic organizations$2,133
IX-2 Grants to domestic individuals$2,640
IX-7 Other salaries and wages$87,615
IX-9 Other employee benefits$1,733
IX-10 Payroll taxes$7,502
IX-11c Accounting fees$13,638
IX-11f Investment management fees$5,762
IX-13 Office expenses$7,409
IX-16 Occupancy$35,698
IX-21 Payments to affiliates$5,872
IX-22 Depreciation, depletion and amortization$8,634
IX-23 Insurance$11,343
IX-24 Other expenses (24a–d)Programs $85,865$85,865
IX-24e All other expenses$328
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$276,172
Part X · Balance sheet $570,716 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $92,168$49,553
X-10c Land, buildings and equipment, netStart of year $74,214$74,301
X-11 Publicly traded securitiesStart of year $427,547$446,862
X-16 Total assetsStart of year $593,929$570,716
X-17 Accounts payable and accrued expensesStart of year $843$1,664
X-26 Total liabilitiesStart of year $843$1,664
X-32 Total net assets or fund balancesStart of year $593,086$569,052
X-33 Total liabilities and net assetsStart of year $593,929$570,716
Part XI · Reconciliation of net assets $569,052 net assets at year end
XI-1 Total revenue$246,922
XI-2 Total expenses$276,172
XI-3 Revenue less expenses−$29,250
XI-4 Net assets at start of year$593,086
XI-5 Net unrealized gains (losses) on investments$5,216
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$569,052

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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