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Forest Post No 67

Tax-deductible

Salem, OH501(c)(19)Mutual / membership EIN 34-6607389Revenue $69K in FY2025Files the 990-N e-Postcard (latest 2025). Last full Form 990: 2024.

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

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To promote the social welfare of the community, assist disabled and needy War Veterans and their dependents, conduct charitable programs, sponsor and participate in Patriotic activities and provide social & recreational activities for members.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-6607389) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Run by 12 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · 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 990-N e-Postcard
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $8K a year · 12% of revenue · last 5 filings
A surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
0% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
28.4 mo
of spending, in cash
28.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
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
0
of 90 voting members
None of 90 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
$69K
+17% vs prior year
Spent
$63K
To programs
0%
Net assets
$150K
By yearFY2021–FY2025
Revenue
$69K
FY2025▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2021$52K
FY2022$76K
FY2023$104K
FY2024$59K
FY2025$69K
Expenses
$63K
FY2025▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2021$49K
FY2022$67K
FY2023$86K
FY2024$53K
FY2025$63K
Net assets
$150K
FY2025▼ -59%
Tap a bar for its year
Net assets by fiscal year
FY2021$179K
FY2022$179K
FY2023$180K
FY2024$370K
FY2025$150K

From the FY2025 Form 990 (year ending May 2025) · see the original

990 PDF Support Claim

Is it real?

Yes. Never revoked by the IRS. Files the 990-N e-Postcard (latest 2025). Last full Form 990: 2024. 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.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Roger Pennell
Judge Advocate
$0Pt VII · Sec A
Michael Robson
1st Vice Commander
$0Pt VII · Sec A
William Pennell
2nd Vice Commander
$0Pt VII · Sec A
See Forest Post No 67 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

Helps veterans and their families through charitable programs, patriotic events, and social activities.

Questions for Forest Post No 67

Tap to ask. Forest Post No 67 sees how many people are interested.

Your first name shows with your question. Forest Post No 67 answers here, for everyone.

1 program · in their own filed words · FY2024
01

Fund Raising

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-6607389) · 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
American Legion Department of Ohio Charities INCFY2022$5K
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$69K
Ln 12
Gifts and grantsLn 1h$66K
Other incomeLn 4–11$3K
Money outPt IX
$63K
Ln 25
Owns and owesPt X
$150K
net assets · Ln 32
Cash and savingsLn 1–2$150K
Total assetsLn 16$150K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a90
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$66K
Fundraising eventsLn 1c$8K
Other incomeLn 4–11$3K
Total revenueLn 12$69K
Assets in detailPt X, end of year
CashLn 1$150K
Cash and savings togetherLn 1–2$150K
Total assetsLn 16$150K
LiabilitiesLn 26$0
Net assetsLn 32$150K
OperationsPt I, VI
EmployeesI 50
VolunteersI 612
Fiscal year endsHeaderMay
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 FY25End FY25
Cash and savingsLn 1–2$150K
Total assetsLn 16$180K$150K
LiabilitiesLn 26$0$0
Net assetsLn 32$180K$150K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$0
Grants to domestic individualsLn 2$3K$0
Office expensesLn 13$76$0$0$0
Conferences, conventions and meetingsLn 19$84$0$0$0
All other expensesLn 24e$57K$0$0$0
Total functional expensesLn 25$63K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Oct 13, 2025 $69K$63K$6K$150K 990 PDF
FY2024Filed with the IRS Sep 4, 2024 $59K$53K$6K$370K 990 PDF
FY2023Filed with the IRS Nov 3, 2023 $104K$86K$18K$180K 990 PDF
FY2022Filed with the IRS Nov 12, 2022 $76K$67K$9K$179K 990 PDF
FY2021Filed with the IRS Nov 15, 2021 $52K$49K$3K$179K 990 PDF

Files the 990-N e-Postcard (latest 2025). Last full Form 990: 2024. The 990-N has no money details, and postcard years before 2025 are not published by the IRS.

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $69,433 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $79,119$65,995
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$19,809$3,438
I-12 Total revenuePrior year $59,310$69,433
I-13 Grants and similar amounts paidPrior year $5,323$6,448
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $47,908$57,001
I-18 Total expensesPrior year $53,231$63,449
I-19 Revenue less expensesPrior year $6,079$5,984
Part VI · Governance 0 of 90 board members independent, 4 to look at
VI-1a Voting members of the governing body90
VI-1b Independent voting members0
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 $69,433 across 7 lines filed
Lines not itemized here account for $1,403 of total revenue; see the IRS return.
VIII-1b Membership dues$2,269
VIII-1c Fundraising events$7,520
VIII-1f All other contributions, gifts and grants$56,206
VIII-1h Total contributions, gifts and grants$65,995
VIII-6 Net rental income or lossRelated to mission −$200−$200
VIII-8 Net income from fundraising eventsUnrelated business $2,235 · Excluded from tax $0$2,235
VIII-12 Total revenueRelated to mission $1,203 · Unrelated business $2,235 · Excluded from tax $0$69,433
Part IX · Statement of functional expenses $63,449 across 5 lines filed
IX-1 Grants to domestic organizationsPrograms $0$2,995
IX-2 Grants to domestic individualsPrograms $0$3,453
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$76
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$84
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$56,841
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$63,449
Part X · Balance sheet $149,971 assets, 6 lines filed
X-1 Cash, non-interest-bearing$149,971
X-16 Total assetsStart of year $180,120$149,971
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $180,120$149,971
X-32 Total net assets or fund balancesStart of year $180,120$149,971
X-33 Total liabilities and net assetsStart of year $180,120$149,971
Part XI · Reconciliation of net assets $149,971 net assets at year end
XI-1 Total revenue$69,433
XI-2 Total expenses$63,449
XI-3 Revenue less expenses$5,984
XI-4 Net assets at start of year$180,120
XI-5 Net unrealized gains (losses) on investments−$36,133
XI-10 Net assets at end of year$149,971

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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