128 Feeney-Bennett FY2024 filing

Tax-deductible

Middleport, OH501(c)(19)Since 1921EIN 31-6047826Revenue $63K in FY2024

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.
31¢ 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

FY2024 · 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
31%
of spending
Concern: 31% 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 · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 17.2 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
$1K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 8 voting members
Looks good: 6 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$63K
+25% vs prior year
Spent
$50K
To programs
31%
Net assets
$102K
By yearFY2020–FY2025
Revenue
$63K
FY2024▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$11K
FY2021$55K
FY2022$48K
FY2023$50K
FY2024$63K
FY2025$62K
Expenses
$50K
FY2024▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$23K
FY2021$44K
FY2022$47K
FY2023$45K
FY2024$50K
FY2025$46K
Net assets
$102K
FY2024▼ -2%
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 FY2024 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 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

31 cents of each dollar spent went to programs.

Program services 31% · $16K Management & general 69% · $34K

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

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

Part VII, Section A · reportable compensation
Lawn Service & Janitorial
$3,200Pt VII · Sec A
Sargent of Arms
$1,800Pt VII · Sec A
Independent Contractor
$1,743Pt VII · Sec A
Adjutant
$1,200Pt VII · Sec A
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
Service 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 · $16K · in their own filed words · FY2024
01

Contributions made in 2024 for the support of State and Local Charities: 1. $ 7,500.00 American Legion Dpt. of Ohio Charities Inc. 2. $ 1,200.00 Overbrook Center for Patient Activities 3. $ 1,200.00 Arbors at Pomeroy for Patient Activities 4. $ 1,400.00 Meigs Council on Aging for Meals on Wheels Program 5.

$13Kprogram 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.

$2Kprogram 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.

$546program 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$63K
Ln 12
Other incomeLn 4–11$50K
Gifts and grantsLn 1h$10K
Investment incomeLn 3$2K
Money outPt IX
$50K
Ln 25
Programscol B$16K
Managementcol C$34K
Owns and owesPt X
$102K
net assets · Ln 32
Cash and savingsLn 1–2$71K
Total assetsLn 16$103K
LiabilitiesLn 26$1K
PeoplePt VI, VII
10
listed · VII A
PaidVII A4
Voting boardVI 1a8
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Fees for servicesLn 2g$225
Investment incomeLn 3$2K
Other incomeLn 4–11$50K
Total revenueLn 12$63K
Assets in detailPt X, end of year
CashLn 1$38K
SavingsLn 2$33K
Cash and savings togetherLn 1–2$71K
Land, buildings, equipmentLn 10c$24K
Total assetsLn 16$103K
LiabilitiesLn 26$1K
Net assetsLn 32$102K
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 FY24End FY24
Cash and savingsLn 1–2$60K$71K
Land, buildings, equipmentLn 10c$37K$24K
Total assetsLn 16$104K$103K
LiabilitiesLn 26$881$1K
Net assetsLn 32$103K$102K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$14K$14K
Grants to domestic individualsLn 2$450$450
Benefits paid to or for membersLn 4$1K$1K
Pay of current officers, directors and key staffLn 5$1K$1K
Payroll taxesLn 10$236$236
Legal feesLn 11b$825$825
Accounting feesLn 11c$575$575
Other fees for servicesLn 11g$7K$7K
Office expensesLn 13$2K$2K
OccupancyLn 16$11K$11K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$4K$398$4K
Total functional expensesLn 25$50K$16K$34K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $62K$46K$16K$118K 990 PDF
FY2024 Viewing $63K$50K$13K$102K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $62,531 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $9,619$10,284
I-9 Program service revenuePrior year $1,160$225
I-10 Investment incomePrior year $362$1,696
I-11 Other revenuePrior year $38,838$50,326
I-12 Total revenuePrior year $49,979$62,531
I-13 Grants and similar amounts paid$13,986
I-14 Benefits paid to members$1,160
I-15 Salaries and benefitsPrior year $1,298$1,436
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $43,772$32,958
I-18 Total expensesPrior year $45,070$49,540
I-19 Revenue less expensesPrior year $4,909$12,991
Part VI · Governance 6 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members6
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 $62,531 across 7 lines filed
Lines not itemized here account for $48,163 of total revenue; see the IRS return.
VIII-1b Membership dues$1,301
VIII-1f All other contributions, gifts and grants$8,983
VIII-1h Total contributions, gifts and grants$10,284
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $225$225
VIII-3 Investment incomeRelated to mission $1,696$1,696
VIII-8 Net income from fundraising eventsExcluded from tax $2,163$2,163
VIII-12 Total revenueRelated to mission $50,084 · Unrelated business $0 · Excluded from tax $2,163$62,531
Part IX · Statement of functional expenses $49,540 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $13,536$13,536
IX-2 Grants to domestic individualsPrograms $450$450
IX-4 Benefits paid to or for membersPrograms $1,160$1,160
IX-5 Pay of current officers, directors and key staffManagement $1,200$1,200
IX-10 Payroll taxesManagement $236$236
IX-11b Legal feesManagement $825$825
IX-11c Accounting feesManagement $575$575
IX-11g Other fees for servicesManagement $6,743$6,743
IX-13 Office expensesManagement $1,543$1,543
IX-16 OccupancyManagement $10,621$10,621
IX-22 Depreciation, depletion and amortizationManagement $2,263$2,263
IX-23 InsuranceManagement $5,988$5,988
IX-24 Other expenses (24a–d)Programs $398 · Management $4,002$4,400
IX-25 Total functional expensesPrograms $15,544 · Management $33,996 · Fundraising $0$49,540
Part X · Balance sheet $102,891 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $29,288$38,325
X-2 Savings and temporary cash investmentsStart of year $31,091$32,787
X-8 Inventories for sale or useStart of year $7,401$8,161
X-10c Land, buildings and equipment, netStart of year $36,545$23,618
X-16 Total assetsStart of year $104,325$102,891
X-17 Accounts payable and accrued expensesStart of year $881$1,091
X-26 Total liabilitiesStart of year $881$1,091
X-32 Total net assets or fund balancesStart of year $103,444$101,800
X-33 Total liabilities and net assetsStart of year $104,325$102,891
Part XI · Reconciliation of net assets $101,800 net assets at year end
XI-1 Total revenue$62,531
XI-2 Total expenses$49,540
XI-3 Revenue less expenses$12,991
XI-4 Net assets at start of year$103,444
XI-8 Prior period adjustments−$14,635
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$101,800

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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