2024-05-10T08:16:17-05:00 2023-06-30 201317788 BOWERS & COMPANY CPAS PLLC 333 W WASHINGTON ST SUITE 500 SYRACUSE NY 13202 990 2022-07-01 150230635 WATERTOWN ARMY & NAVY POST 61 INC WATE 3157880911 138 STERLING ST WATERTOWN NY 13601 EARL MARTIN TREASURER 3157880911 2024-05-07 1 EARL MARTIN 999009999 0 LAURIE J PODVIN P00408116 3157885490 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z EARL MARTIN 138 STERLING ST WATERTOWN NY 13601 1483032 0 X WATERTOWNLEGION.ORG X 1961 NY OPERATION OF A VETERANS ORGANIZATION. 21 21 19 25 0 0 43901 11945 19024 22814 0 185 318596 291075 381521 326019 0 0 0 0 206024 208637 0 0 0 105424 186145 311448 394782 70073 -68763 247870 223381 13203 57477 234667 165904 OPERATION OF A VETERANS ORGANIZATION. 0 0 291665 296335 OPERATION OF VETERANS ORGANIZATIONS FACILITY 291665 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 1 0 1 1 1 0 0 1 0 0 0 0 0 0 X EARL MARTIN 3157880911 138 STERLING ST WATERTOWN NY 13601 WILLIAM FLYNN COMMANDER 10.00 X X 0 0 0 DAVID VANDERMARK ADJUTANT 25.00 X X 6600 0 0 EARL MARTIN FINANCIAL OFFICER/TREASURE 10.00 X X 4400 0 0 ROCCO CRESCENZI FIRST VICE COMMANDER 5.00 X 0 0 0 JOHN HART SECOND VICE COMMANDER 2.00 X 0 0 0 STANLEY ZAREMBA THRID VICE COMMANDER 2.00 X 0 0 0 WAYNE SIBLEY CHAPLAIN 2.00 X 0 0 0 CARL DESALVATORE HISTORIAN 2.00 X 0 0 0 ROBERT LAWLOR JUDGE ADVOCATE 2.00 X 0 0 0 MICHAEL DONEY SGT AT ARMS 2.00 X 0 0 0 THOMAS BAUSCHKE SERVICE OFFICER 2.00 X 0 0 0 CHARLIE BERRY TRUSTEE 2.00 X 0 0 0 RICARDO MARTINEZ TRUSTEE 2.00 X 0 0 0 NICOLE BRICKER TRUSTEE 2.00 X 0 0 0 GEORGE MATHAR EXECUTIVE COMMITTEE 2.00 X 2481 0 0 KARLEEN SAVIDGE EXECUTIVE COMMITTEE 2.00 X 0 0 0 ROD WEAVER EXECUTIVE COMMITTEE 2.00 X 0 0 0 NICK LUCIANI EXECUTIVE COMMITTEE 2.00 X 0 0 0 NORM PECKHAM EXECUTIVE COMMITTEE 2.00 X 0 0 0 ORA PHILLIPS CHAPLAIN 2.00 X 0 0 0 WILLIAM DULMAGE PUBLICITY 2.00 X 0 0 0 13481 0 0 0 0 0 0 0 8861 3084 11945 OTHER INCOME & COMMISSION 722320 22814 22814 22814 185 185 17554 0 17554 17554 17554 1172707 1025177 147530 147530 254972 131836 123136 123136 MISCELLANEOUS REVENUE 900099 2855 2855 2855 326019 296335 0 17739 13200 13200 153723 119526 34197 29514 29514 12200 9150 3050 24139 22339 1800 54655 54655 50870 50870 8062 8062 19256 19256 OTHER OPERATIONAL EXPEN 27182 27182 DONATIONS 1981 1981 394782 291665 103117 0 102961 111506 18126 631 38295 24621 4831 4831 744765 662973 83657 81792 247870 223381 13203 57477 13203 57477 X 227117 157785 7550 8119 234667 165904 247870 223381 -68763 0 X 1 X 0 1 0 30149 30149 421602 375680 45922 293014 287293 5721 81792 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(19) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME.THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD CODIFICATION, "INCOME TAXES." IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE ORGANIZATION APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES.THE ORGANIZATION RECOGNIZES POTENTIAL LIABILITIES ASSOCIATED WITH ANTICIPATED TAX AUDIT ISSUES THAT MAY ARISE DURING AN EXAMINATION. INTEREST AND PENALTIES THAT ARE ANTICIPATED TO BE DUE UPON EXAMINATION ARE RECOGNIZED AS ACCRUED INTEREST AND OTHER LIABILITIES WITH AN OFFSET TO INTEREST AND OTHER EXPENSE. THE ORGANIZATION ANALYZED ITS TAX POSITIONS TAKEN ON THEIR FEDERAL AND STATE TAX RETURNS FOR THE OPEN TAX YEARS 2019, 2020, AND 2021. BASED ON THIS ANALYSIS, THE ORGANIZATION DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS, AND THAT THE ORGANIZATION SHOULD PREVAIL UPON EXAMINATION BY THE TAXING AUTHORITIES. 1171545 948145 76041 1 0.10000 1162 991 0 1172707 949136 76041 1025177 147530 NY 1 0 0 0 1.00000 EARL MARTIN 138 STERLING ST WATERTOWN NY 13601 0 EARL MARTIN 0 OVERALL RECORD KEEPING AND COMPLIANCE WITH REPORTING REQUIREMENTS. X 0 FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE ORGANIZATION IS COMPOSED OF VETERAN MEMBERS FROM WHICH ELIGIBILITY IS DEFINED BY THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B LINE 7 EXPLANATION - THE ORGANIZATION IS COMPOSED OF VETERAN MEMBERS FOR WHICH CHANGES TO THE CONSTITUTION REQUIRES A 2/3 VOTE OF ORGANIZATION MEMBERS AS DESCRIBED IN THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11 EXPLANATION - FORM 990 IS MADE AVAILABLE TO BOARD MEMBERS FOR THEIR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST.