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0355 Johnson Costello Post FY2023 filing

Tax-deductible

Penn Yan, NY501(c)(19)Public & Societal BenefitEIN 16-0721898Revenue $319K in FY2023

On file with the IRS2001 Himrod Rd, 14527-8730 · Penn Yan, NYTax-exempt since Mar 1946

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

501(c)(19) charity; gifts are tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2023 · 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
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$208
0.03% 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
$319K
-9% vs prior year
Spent
$356K
To programs
0%
Net assets
$595K
By yearFY2020–FY2025
Revenue
$319K
FY2023▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2020$235K
FY2021$250K
FY2022$349K
FY2023$319K
FY2024$269K
FY2025$247K
Expenses
$356K
FY2023▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$240K
FY2021$247K
FY2022$280K
FY2023$356K
FY2024$285K
FY2025$276K
Net assets
$595K
FY2023▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$481K
FY2021$610K
FY2022$628K
FY2023$595K
FY2024$593K
FY2025$569K

From the FY2023 Form 990 (year ending June 2023) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Ellen Hey
Adjutant
$0Pt VII · Sec A
Mark Moon
1st Vice Commander
$0Pt VII · Sec A
Doug Gibbs
Commander
$0Pt VII · Sec A
Leigh Ackart
Treasurer
$0Pt VII · Sec A
Brian Shriver
2nd Vice Commander
$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.

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Provided by the organization

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3 programs · in their own filed words · FY2022
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

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
Individual RecipientFY2022$6,982
Penn Yan Shooting Sports BoostersFY2022$5,000
James R Moore VFW Post 8726FY2022$5,000

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$319K
Ln 12
Fees for servicesLn 2g$146K
Other incomeLn 4–11$144K
Investment incomeLn 3$17K
Money outPt IX
$356K
Ln 25
Owns and owesPt X
$595K
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$595K
LiabilitiesLn 26$208
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12K
Fees for servicesLn 2g$146K
Investment incomeLn 3$17K
Other incomeLn 4–11$144K
Gains on assetsLn 7$1K
Total revenueLn 12$319K
Assets in detailPt X, end of year
CashLn 1$95K
Cash and savings togetherLn 1–2$95K
InvestmentsLn 11–13$415K
Land, buildings, equipmentLn 10c$78K
Total assetsLn 16$595K
LiabilitiesLn 26$208
Net assetsLn 32$595K
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 FY23End FY23
Cash and savingsLn 1–2$118K$95K
InvestmentsLn 11–13$413K$415K
Land, buildings, equipmentLn 10c$86K$78K
Total assetsLn 16$628K$595K
LiabilitiesLn 26$0$208
Net assetsLn 32$628K$595K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$38K
Grants to domestic individualsLn 2$4K
Other salaries and wagesLn 7$102K
Payroll taxesLn 10$9K
Accounting feesLn 11c$15K
Investment management feesLn 11f$5K
Advertising and promotionLn 12$475
Office expensesLn 13$1K
OccupancyLn 16$57K
Conferences, conventions and meetingsLn 19$578
Payments to affiliatesLn 21$8K
Depreciation, depletion and amortizationLn 22$8K
InsuranceLn 23$50
Other expenses (24a–d)Ln 24$95K$95K
All other expensesLn 24e$12K
Total functional expensesLn 25$356K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $247K$276K−$29K$569K 990 PDF
FY2024 $269K$285K−$16K$593K 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $318,773 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $13,085$11,771
I-9 Program service revenuePrior year $143,675$146,338
I-10 Investment incomePrior year $35,515$16,638
I-11 Other revenuePrior year $156,278$144,026
I-12 Total revenuePrior year $348,553$318,773
I-13 Grants and similar amounts paid$42,053
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $107,413$111,173
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $172,732$203,224
I-18 Total expensesPrior year $280,145$356,450
I-19 Revenue less expensesPrior year $68,408−$37,677
Part VI · Governance 12 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $318,773 across 10 lines filed
Lines not itemized here account for $136,263 of total revenue; see the IRS return.
VIII-1b Membership dues$8,845
VIII-1f All other contributions, gifts and grants$2,926
VIII-1h Total contributions, gifts and grants$11,771
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $146,338$146,338
VIII-3 Investment incomeExcluded from tax $15,584$15,584
VIII-6 Net rental income or lossRelated to mission $150$150
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,054$1,054
VIII-8 Net income from fundraising eventsExcluded from tax $7,005$7,005
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $608$608
VIII-12 Total revenueRelated to mission $282,751 · Unrelated business $0 · Excluded from tax $24,251$318,773
Part IX · Statement of functional expenses $356,450 across 15 lines filed
IX-1 Grants to domestic organizations$38,103
IX-2 Grants to domestic individuals$3,950
IX-7 Other salaries and wages$102,483
IX-10 Payroll taxes$8,690
IX-11c Accounting fees$14,699
IX-11f Investment management fees$5,266
IX-12 Advertising and promotion$475
IX-13 Office expenses$1,286
IX-16 Occupancy$57,311
IX-19 Conferences, conventions and meetings$578
IX-21 Payments to affiliates$8,140
IX-22 Depreciation, depletion and amortization$8,370
IX-23 Insurance$50
IX-24 Other expenses (24a–d)Programs $94,755$94,755
IX-24e All other expenses$12,294
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$356,450
Part X · Balance sheet $594,789 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $117,572$94,889
X-8 Inventories for sale or useStart of year $7,038$7,038
X-10c Land, buildings and equipment, netStart of year $85,979$77,609
X-11 Publicly traded securitiesStart of year $412,847$415,253
X-16 Total assetsStart of year $628,287$594,789
X-17 Accounts payable and accrued expenses$208
X-26 Total liabilitiesStart of year $0$208
X-32 Total net assets or fund balancesStart of year $628,287$594,581
X-33 Total liabilities and net assetsStart of year $628,287$594,789
Part XI · Reconciliation of net assets $594,581 net assets at year end
XI-1 Total revenue$318,773
XI-2 Total expenses$356,450
XI-3 Revenue less expenses−$37,677
XI-4 Net assets at start of year$628,287
XI-5 Net unrealized gains (losses) on investments$3,971
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$594,581

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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