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American Legion Post 159

Tax-deductible

Saint Clairsville, OH501(c)(19)Mutual / membership EIN 34-1135437Revenue $499K in FY2024

On file with the IRSlegionpost159.wixsite.com100 Legion Road, 43950-0000 · Saint Clairsville, OHTax-exempt since Mar 1946

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To honor service persons

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
$5K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $25K a year · 6% of revenue · last 5 filings
Looks good: a surplus in 5 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
$5K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $48K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 12 voting members
Looks good: 10 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$499K
+11% vs prior year
Spent
$488K
To programs
0%
Net assets
$306K
By yearFY2020–FY2024
Revenue
$499K
FY2024▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$289K
FY2021$337K
FY2022$364K
FY2023$451K
FY2024$499K
Expenses
$488K
FY2024▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020$278K
FY2021$315K
FY2022$342K
FY2023$393K
FY2024$488K
Net assets
$306K
FY2024▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$197K
FY2021$219K
FY2022$234K
FY2023$295K
FY2024$306K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

5 people listed on the 990; $5K paid to officers and key staff.

Part VII, Section A · reportable compensation
$2,800Pt VII · Sec A
Frank Matko
Finance Offi
$2,400Pt VII · Sec A
Larry Barnes
Commander
$0Pt VII · Sec A
Floyd Jamison
1st Vice Com
$0Pt VII · Sec A
Todd Witchey
2nd Vice Com
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023
Richard Johnson$2,800$1,200
Frank Matko$2,400—

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 American Legion Post 159 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

American Legion Post 159 is a member-serving organization based in Saint Clairsville, OH.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Promotes veterans services, sponsorship of community youth programs, advocate for patriotism and honor and recognization of local veterans. Contribute to national organization to support veterans throughout us.

Pt IX · col B

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
American Legion Department of Ohio Charities INCFY2024$48K
Total grants receivedfrom 1 funder$48K
Grants paid · 5 grants · $228K · 2020–2024
Am Legion Dept of Oh CharitiesFY2024$62,087
Am Legion Dept of Oh CharitiesFY2023$59,262
Am Legion Dept of Oh CharitiesFY2022$37,121
Am Legion Dept of Oh CharitiesFY2021$40,932
Am Legion Dept of Oh CharitiesFY2020$28,901

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$499K
Ln 12
Fees for servicesLn 2g$210K
Other incomeLn 4–11$203K
Gifts and grantsLn 1h$81K
Money outPt IX
$488K
Ln 25
Owns and owesPt X
$306K
net assets · Ln 32
Cash and savingsLn 1–2$197K
Total assetsLn 16$306K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$81K
Fees for servicesLn 2g$210K
Investment incomeLn 3$5K
Other incomeLn 4–11$203K
Gains on assetsLn 7$489
Total revenueLn 12$499K
Assets in detailPt X, end of year
CashLn 1$75K
SavingsLn 2$122K
Cash and savings togetherLn 1–2$197K
Land, buildings, equipmentLn 10c$109K
Total assetsLn 16$306K
LiabilitiesLn 26$0
Net assetsLn 32$306K
OperationsPt I, VI
EmployeesI 513
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$140K$197K
Land, buildings, equipmentLn 10c$113K$109K
Total assetsLn 16$295K$306K
LiabilitiesLn 26$0$0
Net assetsLn 32$295K$306K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$144K
Other salaries and wagesLn 7$95K
Payroll taxesLn 10$10K
Management feesLn 11a$6K
Accounting feesLn 11c$4K
Advertising and promotionLn 12$3K
Office expensesLn 13$17K
OccupancyLn 16$61K
Depreciation, depletion and amortizationLn 22$4K
InsuranceLn 23$9K
Other expenses (24a–d)Ln 24$126K
All other expensesLn 24e$8K
Total functional expensesLn 25$488K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $499K$488K$12K$306K 990 PDF
FY2023 $451K$393K$58K$295K 990 PDF
FY2022 $364K$342K$22K$234K 990 PDF
FY2021 $337K$315K$22K$219K 990 PDF
FY2020 $289K$278K$11K$197K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $499,387 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $73,926$80,848
I-9 Program service revenuePrior year $179,933$210,199
I-10 Investment incomePrior year $1,312$5,411
I-11 Other revenuePrior year $195,535$202,929
I-12 Total revenuePrior year $450,706$499,387
I-13 Grants and similar amounts paidPrior year $106,322$143,626
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $99,025$104,929
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $187,350$239,272
I-18 Total expensesPrior year $392,697$487,827
I-19 Revenue less expensesPrior year $58,009$11,560
Part VI · Governance 10 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members10
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 $499,387 across 7 lines filed
Lines not itemized here account for $202,929 of total revenue; see the IRS return.
VIII-1b Membership dues$7,634
VIII-1f All other contributions, gifts and grants$73,214
VIII-1h Total contributions, gifts and grants$80,848
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $210,199$210,199
VIII-3 Investment incomeExcluded from tax $4,922$4,922
VIII-7 Net gain or loss on sales of assetsRelated to mission $489$489
VIII-12 Total revenueRelated to mission $413,617 · Excluded from tax $4,922$499,387
Part IX · Statement of functional expenses $487,827 across 12 lines filed
IX-1 Grants to domestic organizations$143,626
IX-7 Other salaries and wages$94,963
IX-10 Payroll taxes$9,966
IX-11a Management fees$6,500
IX-11c Accounting fees$4,000
IX-12 Advertising and promotion$3,271
IX-13 Office expenses$16,797
IX-16 Occupancy$61,410
IX-22 Depreciation, depletion and amortization$4,167
IX-23 Insurance$9,301
IX-24 Other expenses (24a–d)$126,184
IX-24e All other expenses$7,642
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$487,827
Part X · Balance sheet $306,295 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $89,564$75,459
X-2 Savings and temporary cash investmentsStart of year $50,000$121,598
X-10c Land, buildings and equipment, netStart of year $113,405$109,238
X-16 Total assetsStart of year $294,735$306,295
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $294,735$306,295
X-33 Total liabilities and net assetsStart of year $294,735$306,295
Part XI · Reconciliation of net assets $306,295 net assets at year end
XI-1 Total revenue$499,387
XI-2 Total expenses$487,827
XI-3 Revenue less expenses$11,560
XI-4 Net assets at start of year$294,735
XI-10 Net assets at end of year$306,295

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

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