92 Lawrence Lightner Post FY2023 filing

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To provide social & recreational activities for veterans

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-0995974) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
52¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $14K a year · 13% of revenue · last 3 filings
A surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
52%
of spending
52% of spending went to programs.
Pt IX · Ln 25 · col B
19.4 mo
of spending, in cash
19.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
175
of 5 voting members
175 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$134K
+80% vs prior year
Spent
$77K
To programs
52%
Net assets
$323K
By yearFY2021–FY2025
Revenue
$134K
FY2023▲ +80%
Tap a bar for its year
Revenue by fiscal year
FY2021$44K
FY2022$75K
FY2023$134K
FY2024$84K
FY2025$98K
Expenses
$77K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023$77K
FY2024$121K
FY2025$75K
Net assets
$323K
FY2023▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2021$264K
FY2022$268K
FY2023$323K
FY2024$289K
FY2025$313K

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

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

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $40K Management & general 4% · $3K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Chairman
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
$0Pt VII · Sec A
Second Vice
$0Pt VII · Sec A
$0Pt VII · Sec A
See 92 Lawrence Lightner Post 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

Offers social and recreational activities for veterans.

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1 program · in their own filed words · FY2022
01

Veterans club roomraffels, dinner, gamingcash & services to needy in communitysponsorship of youth baseball programdistribution of flags and biblessupport of local schoolssupport of buckeye boys state and special olympics

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-0995974) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$134K
Ln 12
Other incomeLn 4–11$100K
Gifts and grantsLn 1h$17K
Fees for servicesLn 2g$15K
Money outPt IX
$77K
Ln 25
Programscol B$40K
Managementcol C$3K
Owns and owesPt X
$323K
net assets · Ln 32
Cash and savingsLn 1–2$124K
Total assetsLn 16$323K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b175
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$17K
Government grantsLn 1e$5K
Fees for servicesLn 2g$15K
Investment incomeLn 3$2K
Other incomeLn 4–11$100K
Gains on assetsLn 7$0
Total revenueLn 12$134K
Assets in detailPt X, end of year
CashLn 1$124K
Cash and savings togetherLn 1–2$124K
Land, buildings, equipmentLn 10c$167K
InvestmentsLn 11–13$31K
Total assetsLn 16$323K
LiabilitiesLn 26$0
Net assetsLn 32$323K
OperationsPt I, VI
EmployeesI 50
VolunteersI 625
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$64K$124K
InvestmentsLn 11–13$33K$31K
Land, buildings, equipmentLn 10c$171K$167K
Total assetsLn 16$268K$323K
LiabilitiesLn 26$0$0
Net assetsLn 32$268K$323K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$6K$6K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$226$226
Office expensesLn 13$315$315
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$33K
TravelLn 17$220$220
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$526$526
InterestLn 20$0
Payments to affiliatesLn 21$2K$2K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$15K$15K
All other expensesLn 24e$6K$5K$655
Total functional expensesLn 25$77K$40K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Dec 15, 2025 $98K$75K$22K$313K 990 PDF
FY2024Filed with the IRS Nov 11, 2024 $84K$121K−$37K$289K 990 PDF
FY2023 ViewingFiled with the IRS Feb 8, 2024 $134K$77K$58K$323K 990 PDF
FY2022Filed with the IRS May 15, 2023 $75K$268K 990 PDF
FY2021Filed with the IRS Nov 17, 2021 $44K$264K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $134,452 revenue, 12 lines filed
I-8 Contributions and grants$17,424
I-9 Program service revenue$14,944
I-10 Investment income$2,241
I-11 Other revenue$99,843
I-12 Total revenue$134,452
I-13 Grants and similar amounts paid$6,264
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$70,405
I-18 Total expenses$76,669
I-19 Revenue less expenses$57,783
Part VI · Governance 175 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members175
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 $134,452 across 12 lines filed
Lines not itemized here account for $75,526 of total revenue; see the IRS return.
VIII-1b Membership dues$3,247
VIII-1e Government grants$4,738
VIII-1f All other contributions, gifts and grants$9,439
VIII-1h Total contributions, gifts and grants$17,424
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,944$14,944
VIII-3 Investment incomeRelated to mission $2,241$2,241
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $2,413$2,413
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $13,589$13,589
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $8,315$8,315
VIII-12 Total revenueRelated to mission $95,124 · Excluded from tax $21,904$134,452
Part IX · Statement of functional expenses $76,669 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $6,264$6,264
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,783$1,783
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $226$226
IX-13 Office expensesManagement $315$315
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$33,472
IX-17 TravelPrograms $220$220
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $526$526
IX-20 Interest$0
IX-21 Payments to affiliatesPrograms $2,498$2,498
IX-22 Depreciation, depletion and amortizationPrograms $3,876$3,876
IX-23 InsurancePrograms $6,467$6,467
IX-24 Other expenses (24a–d)Programs $15,464$15,464
IX-24e All other expensesPrograms $4,903 · Management $655$5,558
IX-25 Total functional expensesPrograms $39,918 · Management $3,279 · Fundraising $0$76,669
Part X · Balance sheet $322,788 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $64,179$123,989
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $171,353$167,477
X-11 Publicly traded securitiesStart of year $32,699$31,322
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $268,231$322,788
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $268,231$322,788
X-32 Total net assets or fund balancesStart of year $268,231$322,788
X-33 Total liabilities and net assetsStart of year $268,231$322,788
Part XI · Reconciliation of net assets $322,788 net assets at year end
XI-1 Total revenue$134,452
XI-2 Total expenses$76,669
XI-3 Revenue less expenses$57,783
XI-4 Net assets at start of year$268,231
XI-5 Net unrealized gains (losses) on investments−$3,226
XI-10 Net assets at end of year$322,788

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

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