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290 Benjamin Firestone FY2021 filing

Tax-deductible

Columbiana, OH501(c)(19)Mutual / membership EIN 34-6572971Revenue $280K in FY2021Latest return filed Mar 12, 2026

On file with the IRSColumbiana, OHTax-exempt since Mar 1946

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We are a veterans organization associated together for the following purpose: to uphold and defend the constitution of the united states of america; to maintain law and order; to foster and perpetuate a one hundred percent americanism; to preserve the memories and incidents of our associations in the great wars; to inculcate a sense of individual obligation to the community, state and nation; to combat the autocracy of both the classes and the masses; to make right the master of might; to promote peace and goodwill on earth; to safeguard and transmit to posterity the principles of justice, freedom and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-6572971) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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 5
filings with a surplus
Average surplus $36K a year · 8% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
7.4 mo
of spending, in cash
7.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $149K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$39K
6% of total assets
Liabilities are 6% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$280K
Spent
$315K
To programs
100%
Net assets
$647K
By yearFY2021–FY2025
Revenue
$280K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$280K
FY2022$328K
FY2023$487K
FY2024$490K
FY2025$672K
Expenses
$315K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$315K
FY2022$380K
FY2023$504K
FY2024$398K
FY2025$481K
Net assets
$647K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$647K
FY2022$596K
FY2023$579K
FY2024$671K
FY2025$862K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

990 PDF Support Claim
You’re viewing the FY2021 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

100 cents of each dollar spent went to programs.

Program services 100% · $315K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Richard Houp
First Vice C
$0Pt VII · Sec A
$0Pt VII · Sec A
James Houp
Finance Offi
$0Pt VII · Sec A
Randy Miller
Second Vice
$0Pt VII · Sec A
$0Pt VII · Sec A
Rickie May
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
See 290 Benjamin Firestone 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Defends the Constitution, promotes Americanism, and fosters comradeship among veterans.

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1 program · in their own filed words · FY2020
01

To sponsor and participate in activities of a patriotic nature.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-6572971) · 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 · received and paid
Grants received · FY2024
American Legion Department of Ohio Charities INCFY2024$149K
Total grants receivedfrom 1 funder$149K
Grants paid · 9 grants · $314K · 2020–2024
Unitemized GrantFY2024$106,764
The American Legion Department of Ohio INCOH · FY2024$12,125
Unitemized GrantFY2023$73,972
The American Legion Department of Ohio INCOH · FY2023$11,825
Unitemized GrantFY2022$43,714
The American Legion Department of Ohio INCOH · FY2022$12,497
The American Legion Department of Ohio INCOH · FY2021$30,199
10th District of American LegionFY2021$12,500
The American Legion Department of Ohio INCOH · FY2020$10,388

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$280K
Ln 12
Other incomeLn 4–11$240K
Gifts and grantsLn 1h$40K
Investment incomeLn 3$892
Money outPt IX
$315K
Ln 25
Programscol B$315K
Owns and owesPt X
$647K
net assets · Ln 32
Cash and savingsLn 1–2$193K
Total assetsLn 16$686K
LiabilitiesLn 26$39K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$40K
Government grantsLn 1e$2K
Investment incomeLn 3$892
Other incomeLn 4–11$240K
Gains on assetsLn 7$887
Total revenueLn 12$280K
Assets in detailPt X, end of year
CashLn 1$168K
SavingsLn 2$25K
Cash and savings togetherLn 1–2$193K
Inventories for sale or useLn 8$8K
Land, buildings, equipmentLn 10c$485K
Total assetsLn 16$686K
LiabilitiesLn 26$39K
Net assetsLn 32$647K
OperationsPt I, VI
EmployeesI 520
VolunteersI 6150
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 FY21End FY21
Cash and savingsLn 1–2$160K$193K
Land, buildings, equipmentLn 10c$515K$485K
Total assetsLn 16$686K$686K
LiabilitiesLn 26$4K$39K
Net assetsLn 32$681K$647K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$10K$10K
Other salaries and wagesLn 7$95K$95K
Payroll taxesLn 10$9K$9K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$5K$5K
Advertising and promotionLn 12$337$337
Office expensesLn 13$16K$16K
OccupancyLn 16$2K$2K
Depreciation, depletion and amortizationLn 22$44K$44K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$106K$106K
All other expensesLn 24e$16K$16K
Total functional expensesLn 25$315K$315K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Mar 12, 2026 $672K$481K$191K$862K 990 PDF
FY2024Filed with the IRS Feb 15, 2025 $490K$398K$92K$671K 990 PDF
FY2023Filed with the IRS Apr 14, 2024 $487K$504K−$17K$579K 990 PDF
FY2022Filed with the IRS Mar 20, 2023 $328K$380K−$52K$596K 990 PDF
FY2021 ViewingFiled with the IRS May 14, 2022 $280K$315K−$34K$647K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $280,271 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $23,969$39,787
I-9 Program service revenue$0
I-10 Investment incomePrior year $52$892
I-11 Other revenuePrior year $243,577$239,592
I-12 Total revenuePrior year $267,598$280,271
I-13 Grants and similar amounts paidPrior year $6,195$10,388
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $94,499$104,843
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $223,473$199,281
I-18 Total expensesPrior year $324,167$314,512
I-19 Revenue less expensesPrior year −$56,569−$34,241
Part VI · Governance 7 of 7 board members independent, 5 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $280,271 across 9 lines filed
Lines not itemized here account for $224,378 of total revenue; see the IRS return.
VIII-1b Membership dues$14,888
VIII-1e Government grants$2,500
VIII-1f All other contributions, gifts and grants$22,399
VIII-1h Total contributions, gifts and grants$39,787
VIII-3 Investment incomeRelated to mission $5$5
VIII-7 Net gain or loss on sales of assetsRelated to mission $887$887
VIII-8 Net income from fundraising events$10,519
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,695$4,695
VIII-12 Total revenueRelated to mission $159,833 · Unrelated business $70,132$280,271
Part IX · Statement of functional expenses $314,512 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $10,388$10,388
IX-7 Other salaries and wagesPrograms $95,475$95,475
IX-10 Payroll taxesPrograms $9,368$9,368
IX-11b Legal feesPrograms $1,422$1,422
IX-11c Accounting feesPrograms $4,685$4,685
IX-12 Advertising and promotionPrograms $337$337
IX-13 Office expensesPrograms $16,411$16,411
IX-16 OccupancyPrograms $1,751$1,751
IX-22 Depreciation, depletion and amortizationPrograms $44,385$44,385
IX-23 InsurancePrograms $7,960$7,960
IX-24 Other expenses (24a–d)Programs $105,875$105,875
IX-24e All other expensesPrograms $16,455$16,455
IX-25 Total functional expensesPrograms $314,512 · Management $0 · Fundraising $0$314,512
Part X · Balance sheet $686,010 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $133,493$167,993
X-2 Savings and temporary cash investmentsStart of year $26,775$25,075
X-8 Inventories for sale or useStart of year $10,850$8,088
X-10c Land, buildings and equipment, netStart of year $514,770$484,854
X-16 Total assetsStart of year $685,888$686,010
X-17 Accounts payable and accrued expensesStart of year $4,397$1,210
X-24 Unsecured notes and loans payable$11,118
X-25 Other liabilities$26,432
X-26 Total liabilitiesStart of year $4,397$38,760
X-27 Net assets without donor restrictionsStart of year $681,491$647,250
X-32 Total net assets or fund balancesStart of year $681,491$647,250
X-33 Total liabilities and net assetsStart of year $685,888$686,010
Part XI · Reconciliation of net assets $647,250 net assets at year end
XI-1 Total revenue$280,271
XI-2 Total expenses$314,512
XI-3 Revenue less expenses−$34,241
XI-4 Net assets at start of year$681,491
XI-10 Net assets at end of year$647,250

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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