0004 Smith-Wiley Post FY2023 filing

Tax-deductible

Gardiner, ME501(c)(19)EIN 01-6029164Revenue $86K in FY2023

On file with the IRS46 Griffin St, 04345-2802 · Gardiner, METax-exempt since Mar 1946

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Veterans organization

501(c)(19) charity; gifts are tax-deductible.
$4K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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
0 of 5
filings with a surplus
Average deficit $34K a year · 46% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$4K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 11.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$316
0.1% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 18 voting members
Looks good: 18 of 18 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$86K
+49% vs prior year
Spent
$130K
To programs
0%
Net assets
$283K
By yearFY2021–FY2025
Revenue
$86K
FY2023▲ +49%
Tap a bar for its year
Revenue by fiscal year
FY2021$73K
FY2022$57K
FY2023$86K
FY2024$73K
FY2025$80K
Expenses
$130K
FY2023▲ +45%
Tap a bar for its year
Expenses by fiscal year
FY2021$92K
FY2022$90K
FY2023$130K
FY2024$110K
FY2025$117K
Net assets
$283K
FY2023▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2021$358K
FY2022$326K
FY2023$283K
FY2024$246K
FY2025$209K

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. Never revoked by the IRS. 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

7 people listed on the 990; $4K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Finance Oficer
$3,700Pt VII · Sec A
1st Vice Commander
$0Pt VII · Sec A
2nd Vice Commander
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
Judge Advocate
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021
Lisa Helm$4,800$3,200$3,700$3,200$1,200

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 0004 Smith-Wiley 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

0004 Smith-Wiley Post is a member-serving organization based in Gardiner, ME.

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Provided by the organization

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1 program · in their own filed words · FY2022
01

Service to youth, veterans, and community, as well as patriotism programs

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$86K
Ln 12
Other incomeLn 4–11$80K
Gifts and grantsLn 1h$6K
Investment incomeLn 3$41
Money outPt IX
$130K
Ln 25
Owns and owesPt X
$283K
net assets · Ln 32
Cash and savingsLn 1–2$122K
Total assetsLn 16$283K
LiabilitiesLn 26$316
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Investment incomeLn 3$41
Other incomeLn 4–11$80K
Total revenueLn 12$86K
Assets in detailPt X, end of year
CashLn 1$678
SavingsLn 2$121K
Cash and savings togetherLn 1–2$122K
Land, buildings, equipmentLn 10c$161K
Total assetsLn 16$283K
LiabilitiesLn 26$316
Net assetsLn 32$283K
OperationsPt I, VI
EmployeesI 50
VolunteersI 66
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$164K$122K
Land, buildings, equipmentLn 10c$162K$161K
Total assetsLn 16$326K$283K
LiabilitiesLn 26$316$316
Net assetsLn 32$326K$283K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$0
Grants to domestic individualsLn 2$1K$0
Pay of current officers, directors and key staffLn 5$4K$0$0$0
Accounting feesLn 11c$2K$0$0$0
Other fees for servicesLn 11g$27K$0$0$0
Office expensesLn 13$1K$0$0$0
Information technologyLn 14$1K$0$0$0
OccupancyLn 16$44K$0$0$0
TravelLn 17$2K$0$0$0
Depreciation, depletion and amortizationLn 22$12K$0$0$0
InsuranceLn 23$9K$0$0$0
Other expenses (24a–d)Ln 24$7K$0$0$0
All other expensesLn 24e$18K$0$0$0
Total functional expensesLn 25$130K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $80K$117K−$37K$209K 990 PDF
FY2024 $73K$110K−$37K$246K 990 PDF
FY2023 Viewing $86K$130K−$44K$283K 990 PDF
FY2022 $57K$90K−$32K$326K 990 PDF
FY2021 $73K$92K−$18K$358K 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 $85,557 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,172$5,545
I-9 Program service revenue$0
I-10 Investment incomePrior year $49$41
I-11 Other revenuePrior year $52,204$79,971
I-12 Total revenuePrior year $57,425$85,557
I-13 Grants and similar amounts paidPrior year $2,574$3,095
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,200$3,700
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $84,056$123,140
I-18 Total expensesPrior year $89,830$129,935
I-19 Revenue less expensesPrior year −$32,405−$44,378
Part VI · Governance 18 of 18 board members independent, 4 to look at
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $85,557 across 6 lines filed
Lines not itemized here account for $72,841 of total revenue; see the IRS return.
VIII-1b Membership dues$4,943
VIII-1f All other contributions, gifts and grants$602
VIII-1h Total contributions, gifts and grants$5,545
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $41$41
VIII-6 Net rental income or lossRelated to mission $7,130$7,130
VIII-12 Total revenueRelated to mission $79,971 · Unrelated business $0 · Excluded from tax $41$85,557
Part IX · Statement of functional expenses $129,935 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $0$2,095
IX-2 Grants to domestic individualsPrograms $0$1,000
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$3,700
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$1,500
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$27,083
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$1,217
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$1,330
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$44,043
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$1,518
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$12,370
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$9,497
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$6,689
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$17,893
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$129,935
Part X · Balance sheet $282,825 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $678$678
X-2 Savings and temporary cash investmentsStart of year $163,228$121,301
X-10c Land, buildings and equipment, netStart of year $162,444$160,846
X-16 Total assetsStart of year $326,350$282,825
X-24 Unsecured notes and loans payableStart of year $316$316
X-26 Total liabilitiesStart of year $316$316
X-27 Net assets without donor restrictionsStart of year $326,034$282,509
X-32 Total net assets or fund balancesStart of year $326,034$282,509
X-33 Total liabilities and net assetsStart of year $326,350$282,825
Part XI · Reconciliation of net assets $282,509 net assets at year end
XI-1 Total revenue$85,557
XI-2 Total expenses$129,935
XI-3 Revenue less expenses−$44,378
XI-4 Net assets at start of year$326,034
XI-9 Other changes in net assets$853
XI-10 Net assets at end of year$282,509

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

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