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Lebaron Post Home Association FY2020 filing

Not tax-deductible

Union City, PA501(c)(7)Public & Societal Benefit EIN 27-1702253Revenue $99K in FY2020Latest return filed Nov 17, 2025

On file with the IRS9225 Route 6, 16438-9727 · Union City, PATax-exempt since Oct 2018

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Maintain a clubhouse for the meetings, gatherings and social enjoyment of the members of Lebaron Post no. 237 american legion and other persons or organizations connected therewith.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $347 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: -0.8 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$200K
618% of total assets
Concern: liabilities are 618% of assets; over 80%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$99K
Spent
$82K
To programs
85%
Net assets
−$168K
By yearFY2020–FY2024
Revenue
$99K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$99K
FY2021$90K
FY2022$84K
FY2023$108K
FY2024$94K
Expenses
$82K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$82K
FY2021$104K
FY2022$80K
FY2023$126K
FY2024$82K
Net assets
−$168K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$168K
FY2021−$182K
FY2022−$178K
FY2023−$196K
FY2024−$183K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2013-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Oct 2018.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $69K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Ronald Penn
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Richard Cole
Director
$0Pt VII · Sec A
Joe Silka
Director
$0Pt VII · Sec A

Joe Silka’s $5K as Director is at the 35th percentile of top reported officer pay among 60 <$100K public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023
Joe Silka$5,300$4,700

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Lebaron Post Home Association executive salaries →

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

Provides a clubhouse for American Legion members' meetings and social events.

Questions for Lebaron Post Home Association

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1 program · $69K · in their own filed words · FY2020
01

Maintain a clubhouse for the meetings, gatherings and social enjoyment of the members of lebaron post no. 237 american legion and other persons or organizations connected therewith.

$69Kprogram expense

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$99K
Ln 12
Other incomeLn 4–11$52K
Gifts and grantsLn 1h$47K
Investment incomeLn 3$1
Money outPt IX
$82K
Ln 25
Programscol B$69K
Owns and owesPt X
−$168K
net assets · Ln 32
Cash and savingsLn 1–2−$5K
Total assetsLn 16$32K
LiabilitiesLn 26$200K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$47K
Government grantsLn 1e$41K
Investment incomeLn 3$1
Other incomeLn 4–11$52K
Total revenueLn 12$99K
Assets in detailPt X, end of year
CashLn 1−$5K
Cash and savings togetherLn 1–2−$5K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$32K
LiabilitiesLn 26$200K
Net assetsLn 32−$168K
OperationsPt I, VI
EmployeesI 527
VolunteersI 612
Fiscal year endsHeaderDecember
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 FY20End FY20
Cash and savingsLn 1–2$6K−$5K
Land, buildings, equipmentLn 10c$4K$3K
Total assetsLn 16$20K$32K
LiabilitiesLn 26$205K$200K
Net assetsLn 32−$185K−$168K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$86
Management feesLn 11a$2K
Accounting feesLn 11c$3K
Advertising and promotionLn 12$432
Office expensesLn 13$4K
OccupancyLn 16$52K
InterestLn 20$286
InsuranceLn 23$14K
Other expenses (24a–d)Ln 24$5K
All other expensesLn 24e$424
Total functional expensesLn 25$82K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $94K$82K$13K−$183K 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $108K$126K−$18K−$196K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $84K$80K$4K−$178K 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $90K$104K−$14K−$182K 990 PDF
FY2020 ViewingFiled with the IRS Nov 15, 2021 $99K$82K$17K−$168K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $98,946 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,564$46,676
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $2$1
I-11 Other revenuePrior year $63,599$52,269
I-12 Total revenuePrior year $71,165$98,946
I-13 Grants and similar amounts paidPrior year $100$86
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $98,912$81,805
I-18 Total expensesPrior year $99,012$81,891
I-19 Revenue less expensesPrior year −$27,847$17,055
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $98,946 across 6 lines filed
Lines not itemized here account for $48,929 of total revenue; see the IRS return.
VIII-1b Membership dues$5,255
VIII-1e Government grants$41,421
VIII-1h Total contributions, gifts and grants$46,676
VIII-3 Investment incomeRelated to mission $1$1
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,340$3,340
VIII-12 Total revenueRelated to mission $44,080 · Unrelated business $8,190 · Excluded from tax $0$98,946
Part IX · Statement of functional expenses $81,891 across 10 lines filed
IX-2 Grants to domestic individuals$86
IX-11a Management fees$2,178
IX-11c Accounting fees$3,293
IX-12 Advertising and promotion$432
IX-13 Office expenses$3,612
IX-16 Occupancy$52,499
IX-20 Interest$286
IX-23 Insurance$13,737
IX-24 Other expenses (24a–d)$5,344
IX-24e All other expenses$424
IX-25 Total functional expenses$81,891
Part X · Balance sheet $32,417 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $6,286−$5,378
X-4 Accounts receivableStart of year $0$26,421
X-8 Inventories for sale or useStart of year $9,200$8,100
X-10c Land, buildings and equipment, netStart of year $4,371$3,274
X-16 Total assetsStart of year $19,857$32,417
X-17 Accounts payable and accrued expensesStart of year $11,984$9,709
X-25 Other liabilitiesStart of year $192,734$190,514
X-26 Total liabilitiesStart of year $204,718$200,223
X-27 Net assets without donor restrictionsStart of year −$184,861−$167,806
X-32 Total net assets or fund balancesStart of year −$184,861−$167,806
X-33 Total liabilities and net assetsStart of year $19,857$32,417
Part XI · Reconciliation of net assets −$167,806 net assets at year end
XI-1 Total revenue$98,946
XI-2 Total expenses$81,891
XI-3 Revenue less expenses$17,055
XI-4 Net assets at start of year−$184,861
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$167,806

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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