American Legion Post 0140 FY2022 filing

Not tax-deductible

Clinton, IN501(c)(19)Since 2003Mutual / membership EIN 35-0800331Revenue $107K in FY2022Latest return filed Jul 22, 2026

On file with the IRSClinton, INTax-exempt since Mar 1946

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Advocate and Supporert Veterans Affairs and Rehabilitation. Support National Security and Promote Patriotism. Programs and Support of Youth Programs.

501(c)(19) veterans' organization; gifts are not tax-deductible as charitable contributions.
86¢ of each $1 spent went to programs.
$14K 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

FY2022 · 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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
3 of 6
filings with a surplus
Average surplus $4K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$14K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$107K
-32% vs prior year
Spent
$130K
To programs
86%
Net assets
$42K
By yearFY2019–FY2024
Revenue
$107K
FY2022▼ -32%
Tap a bar for its year
Revenue by fiscal year
FY2019$194K
FY2020$131K
FY2021$157K
FY2022$107K
FY2023$81K
FY2024$94K
Expenses
$130K
FY2022▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2019$162K
FY2020$107K
FY2021$137K
FY2022$130K
FY2023$106K
FY2024$100K
Net assets
$42K
FY2022▼ -35%
Tap a bar for its year
Net assets by fiscal year
FY2019$24K
FY2020$45K
FY2021$65K
FY2022$42K
FY2023$24K
FY2024$24K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2012-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $113K Management & general 14% · $18K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $14K paid to officers and key staff.

Part VII, Section A · reportable compensation
Office Manager
$14,448Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
Historian
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
President
$0Pt VII · Sec A
1st Vice President
$0Pt VII · Sec A
2nd Vice President
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021
Virginia Rice$14,448$14,096

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 0140 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

Advocates for veterans, promotes patriotism, and supports youth programs.

Questions for American Legion Post 0140

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1 program · $113K · in their own filed words · FY2022
01

Sponsor activities that promote social and emotional support of veterans and their families, other community organizations and young PEOPLE.ATTEND veterans funeral SERVICES.DENOMSTRATE patriotism through actions and support of organizations.

$113Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 3 grants · $11K · 2019–2019
Unitemized GrantFY2019$5,523
Unitemized GrantFY2019$3,930
Unitemized GrantFY2019$1,581

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$107K
Ln 12
Other incomeLn 4–11$107K
Gifts and grantsLn 1h$600
Money outPt IX
$130K
Ln 25
Programscol B$113K
Managementcol C$18K
Owns and owesPt X
$42K
net assets · Ln 32
Cash and savingsLn 1–2$30K
Total assetsLn 16$42K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$600
Other incomeLn 4–11$107K
Total revenueLn 12$107K
Assets in detailPt X, end of year
CashLn 1$30K
Cash and savings togetherLn 1–2$30K
Inventories for sale or useLn 8$2K
Land, buildings, equipmentLn 10c$9K
Total assetsLn 16$42K
LiabilitiesLn 26$0
Net assetsLn 32$42K
OperationsPt I, VI
EmployeesI 510
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 FY22End FY22
Cash and savingsLn 1–2$58K$30K
Land, buildings, equipmentLn 10c$4K$9K
Total assetsLn 16$65K$42K
LiabilitiesLn 26$0$0
Net assetsLn 32$65K$42K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$13K$13K
Grants to domestic individualsLn 2$425$425
Other salaries and wagesLn 7$66K$52K$14K
Payroll taxesLn 10$7K$7K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$3K$3K
OccupancyLn 16$25K$25K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$5K$5K
Total functional expensesLn 25$130K$113K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Jul 22, 2026 $94K$100K−$6K$24K 990 PDF
FY2023Filed with the IRS Nov 14, 2024 $81K$106K−$25K$24K 990 PDF
FY2022 ViewingFiled with the IRS Nov 10, 2023 $107K$130K−$23K$42K 990 PDF
FY2021Filed with the IRS Dec 2, 2022 $157K$137K$20K$65K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $131K$107K$24K$45K 990 PDF
FY2019Filed with the IRS Jan 13, 2021 $194K$162K$32K$24K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $107,184 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $900$600
I-9 Program service revenue$0
I-10 Investment incomePrior year $101$0
I-11 Other revenuePrior year $155,795$106,584
I-12 Total revenuePrior year $156,796$107,184
I-13 Grants and similar amounts paidPrior year $23,194$13,769
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $70,288$73,402
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $43,520$43,083
I-18 Total expensesPrior year $137,002$130,254
I-19 Revenue less expensesPrior year $19,794−$23,070
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
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 $107,184 across 3 lines filed
Lines not itemized here account for $106,584 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$600
VIII-1h Total contributions, gifts and grants$600
VIII-12 Total revenueRelated to mission $106,584 · Unrelated business $0 · Excluded from tax $0$107,184
Part IX · Statement of functional expenses $130,254 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $13,344$13,344
IX-2 Grants to domestic individualsPrograms $425$425
IX-7 Other salaries and wagesPrograms $51,516 · Management $14,448$65,964
IX-10 Payroll taxesPrograms $7,438$7,438
IX-11c Accounting feesManagement $3,200$3,200
IX-13 Office expensesPrograms $3,033$3,033
IX-16 OccupancyPrograms $24,688$24,688
IX-22 Depreciation, depletion and amortizationPrograms $1,492$1,492
IX-23 InsurancePrograms $5,948$5,948
IX-24 Other expenses (24a–d)Programs $4,722$4,722
IX-25 Total functional expensesPrograms $112,606 · Management $17,648 · Fundraising $0$130,254
Part X · Balance sheet $42,088 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $57,576$30,126
X-8 Inventories for sale or useStart of year $3,361$2,500
X-10c Land, buildings and equipment, netStart of year $4,221$9,462
X-16 Total assetsStart of year $65,158$42,088
X-26 Total liabilitiesStart of year $0$0
X-31 Retained earnings or endowmentStart of year $65,158$42,088
X-32 Total net assets or fund balancesStart of year $65,158$42,088
X-33 Total liabilities and net assetsStart of year $65,158$42,088
Part XI · Reconciliation of net assets $42,088 net assets at year end
XI-1 Total revenue$107,184
XI-2 Total expenses$130,254
XI-3 Revenue less expenses−$23,070
XI-4 Net assets at start of year$65,158
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$42,088

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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