128 Feeney-Bennett FY2023 filing

Tax-deductible

Middleport, OH501(c)(19)Since 1921EIN 31-6047826Revenue $50K in FY2023

On file with the IRSPo Box 128, 45760-0128 · Middleport, OHTax-exempt since Mar 1946

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To conduct a local unit known as a post of the american legion to hold title to real estate and personal property which are to be used for the pleasure, convenience and benefit of the post and for carrying out its patriotic, civic, and social purposes.

501(c)(19) charity; gifts are tax-deductible.
34¢ of each $1 spent went to programs.
$8K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · 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
5 of 6
filings with a surplus
Average surplus $6K a year · 12% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
34%
of spending
Concern: 34% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$8K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$881
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 9 voting members
Looks good: 7 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$50K
+4% vs prior year
Spent
$45K
To programs
34%
Net assets
$103K
By yearFY2020–FY2025
Revenue
$50K
FY2023▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$11K
FY2021$55K
FY2022$48K
FY2023$50K
FY2024$63K
FY2025$62K
Expenses
$45K
FY2023▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$23K
FY2021$44K
FY2022$47K
FY2023$45K
FY2024$50K
FY2025$46K
Net assets
$103K
FY2023▲ +0.9%
Tap a bar for its year
Net assets by fiscal year
FY2020$92K
FY2021$105K
FY2022$102K
FY2023$103K
FY2024$102K
FY2025$118K

From the FY2023 Form 990 · 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

Where the money goes

34 cents of each dollar spent went to programs.

Program services 34% · $15K Management & general 66% · $30K

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

11 people listed on the 990; $8K paid to officers and key staff.

Part VII, Section A · reportable compensation
Sargent of Arms
$3,350Pt VII · Sec A
Independent Contractor Lawn S
$1,750Pt VII · Sec A
Independent Contractor
$1,603Pt VII · Sec A
Adjutant
$1,200Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Larry E Byer$5,140$3,200$1,750$1,400$1,300$878
Dewey Smith JR—$1,800$3,350$3,000$3,000$1,000
Barbara a Arnold—$1,743$1,603$2,275$1,687$532
John Warner$1,200$1,200$1,200$1,200$1,200$1,200
Homer Tate—————$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.

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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

Operates a local post for patriotic, civic, and social activities, holding property for the benefit of members.

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Provided by the organization

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3 programs · $15K · in their own filed words · FY2023
01

Contributions made in 2023 for the support of State and Local Charities:1. $ 5,600.00 American Legion Dpt. of Ohio Charities Inc. 2. $ 1,200.00 Overbrook Center for Patient Activities3. $ 1,200.00 Arbors at Pomeroy for Patient Activities4. $ 1,200.00 Meigs Council on Aging for Meals on Wheels Program5.

$12Kprogram expense
02

This organization, through its bingo programs, provides many opportunities for its members as well as other people in the community to have time for fun and fellowship. This social time can be very beneficial, especially for the elderly who may not have a lot of family living nearby.

$3Kprogram expense
03

This organization in October of this year held a Halloween event for the community. Free hot dogs, candy, and drinks were provided for anyone who visited. This activity provided a safe environment for parents to take their children to.

$682program expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$6K
Grants paid · 3 grants · $23K · 2024–2025
American Legion Dptofoh CharitiesFY2025$8,200
Other Post 128 Designated CharitiesFY2025$7,643
American Legion Dptofoh CharitiesFY2024$7,500

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$50K
Ln 12
Other incomeLn 4–11$39K
Gifts and grantsLn 1h$10K
Fees for servicesLn 2g$1K
Money outPt IX
$45K
Ln 25
Programscol B$15K
Managementcol C$30K
Owns and owesPt X
$103K
net assets · Ln 32
Cash and savingsLn 1–2$60K
Total assetsLn 16$104K
LiabilitiesLn 26$881
PeoplePt VI, VII
11
listed · VII A
PaidVII A4
Voting boardVI 1a9
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Fees for servicesLn 2g$1K
Investment incomeLn 3$362
Other incomeLn 4–11$39K
Total revenueLn 12$50K
Assets in detailPt X, end of year
CashLn 1$29K
SavingsLn 2$31K
Cash and savings togetherLn 1–2$60K
Land, buildings, equipmentLn 10c$37K
Total assetsLn 16$104K
LiabilitiesLn 26$881
Net assetsLn 32$103K
OperationsPt I, VI
EmployeesI 51
VolunteersI 610
Fiscal year endsHeaderDecember
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$59K$60K
Land, buildings, equipmentLn 10c$39K$37K
Total assetsLn 16$103K$104K
LiabilitiesLn 26$888$881
Net assetsLn 32$102K$103K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$1K$1K
Payroll taxesLn 10$98$98
Legal feesLn 11b$800$800
Accounting feesLn 11c$584$584
Other fees for servicesLn 11g$7K$7K
Office expensesLn 13$517$517
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$25K$13K$12K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$45K$15K$30K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $62K$46K$16K$118K 990 PDF
FY2024 $63K$50K$13K$102K 990 PDF
FY2023 Viewing $50K$45K$5K$103K 990 PDF
FY2022 $48K$47K$905$102K 990 PDF
FY2021 $55K$44K$11K$105K 990 PDF
FY2020 $11K$23K−$12K$92K 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 $49,979 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,973$9,619
I-9 Program service revenuePrior year $593$1,160
I-10 Investment incomePrior year $254$362
I-11 Other revenuePrior year $35,320$38,838
I-12 Total revenuePrior year $48,140$49,979
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,298$1,298
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $45,937$43,772
I-18 Total expensesPrior year $47,235$45,070
I-19 Revenue less expensesPrior year $905$4,909
Part VI · Governance 7 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members7
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 $49,979 across 7 lines filed
Lines not itemized here account for $37,497 of total revenue; see the IRS return.
VIII-1b Membership dues$1,126
VIII-1f All other contributions, gifts and grants$8,493
VIII-1h Total contributions, gifts and grants$9,619
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,160$1,160
VIII-3 Investment incomeRelated to mission $362$362
VIII-8 Net income from fundraising eventsExcluded from tax $1,341$1,341
VIII-12 Total revenueRelated to mission $39,019 · Unrelated business $0 · Excluded from tax $1,341$49,979
Part IX · Statement of functional expenses $45,070 across 10 lines filed
IX-5 Pay of current officers, directors and key staffManagement $1,200$1,200
IX-10 Payroll taxesManagement $98$98
IX-11b Legal feesManagement $800$800
IX-11c Accounting feesManagement $584$584
IX-11g Other fees for servicesManagement $6,703$6,703
IX-13 Office expensesManagement $517$517
IX-22 Depreciation, depletion and amortizationManagement $2,770$2,770
IX-23 InsuranceManagement $5,146$5,146
IX-24 Other expenses (24a–d)Programs $13,247 · Management $11,840$25,087
IX-24e All other expensesPrograms $2,165$2,165
IX-25 Total functional expensesPrograms $15,412 · Management $29,658 · Fundraising $0$45,070
Part X · Balance sheet $104,325 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $28,284$29,288
X-2 Savings and temporary cash investmentsStart of year $30,774$31,091
X-8 Inventories for sale or useStart of year $5,007$7,401
X-10c Land, buildings and equipment, netStart of year $39,315$36,545
X-16 Total assetsStart of year $103,380$104,325
X-17 Accounts payable and accrued expensesStart of year $888$881
X-26 Total liabilitiesStart of year $888$881
X-32 Total net assets or fund balancesStart of year $102,492$103,444
X-33 Total liabilities and net assetsStart of year $103,380$104,325
Part XI · Reconciliation of net assets $103,444 net assets at year end
XI-1 Total revenue$49,979
XI-2 Total expenses$45,070
XI-3 Revenue less expenses$4,909
XI-4 Net assets at start of year$102,492
XI-8 Prior period adjustments−$3,957
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$103,444

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

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