American Legion Post 0106 Bashow Roth Post

Tax-deductible

Worthington, IN501(c)(19)EIN 35-1039908

Veterans organization yearly schedule of social and recreational activities for members, families, and guests.

501(c)(19) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Run by 2 volunteers and 15 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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 $48K a year · 23% 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
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$4K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
145
of 145 voting members
Looks good: 145 of 145 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$224K
-9% vs prior year
Spent
$220K
To programs
75%
Net assets
$984K
By yearFY2020–FY2024
Revenue
$224K
FY2024▼ -9%
Revenue by fiscal year
FY2020$131K
FY2021$217K
FY2022$250K
FY2023$246K
FY2024$224K
Expenses
$220K
FY2024▲ +5%
Expenses by fiscal year
FY2020$105K
FY2021$140K
FY2022$153K
FY2023$209K
FY2024$220K
Net assets
$984K
FY2024+0.4%
Net assets by fiscal year
FY2020$769K
FY2021$846K
FY2022$943K
FY2023$981K
FY2024$984K

From the FY2024 Form 990 · see the original

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $164K Management & general 25% · $56K

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

Who runs it and what they're paid

5 people listed on the 990; $4K paid to officers and key staff.

Part VII, Section A · reportable compensation
Finance Officer
$3,748Pt VII · Sec A
$400Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Ray E Dayhoff$3,748$9,010$8,957$7,078
Thomas K Wheelock$400———
Cheryl a Spangler———$51

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 0106 Bashow Roth Post 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

Organizes yearly social and recreational activities for veterans, their families, and guests.

Provided by the organization

This section is blank until American Legion Post 0106 Bashow Roth Post claims this page.

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$224K
Ln 12
Other incomeLn 4–11$211K
Investment incomeLn 3$8K
Gifts and grantsLn 1h$5K
Money outPt IX
$220K
Ln 25
Programscol B$164K
Managementcol C$56K
Owns and owesPt X
$984K
net assets · Ln 32
Cash and savingsLn 1–2$291K
Total assetsLn 16$990K
LiabilitiesLn 26$5K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a145
IndependentVI 1b145
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Investment incomeLn 3$8K
Other incomeLn 4–11$211K
Total revenueLn 12$224K
Assets in detailPt X, end of year
CashLn 1$21K
SavingsLn 2$270K
Cash and savings togetherLn 1–2$291K
Land, buildings, equipmentLn 10c$671K
Total assetsLn 16$990K
LiabilitiesLn 26$5K
Net assetsLn 32$984K
OperationsPt I, VI
EmployeesI 515
VolunteersI 62
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$309K$291K
Land, buildings, equipmentLn 10c$662K$671K
Total assetsLn 16$983K$990K
LiabilitiesLn 26$3K$5K
Net assetsLn 32$981K$984K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$2K$2K
Pay of current officers, directors and key staffLn 5$4K$4K$0$0
Other salaries and wagesLn 7$76K$76K$0$0
Other employee benefitsLn 9$203$203$0$0
Payroll taxesLn 10$7K$7K$0$0
Accounting feesLn 11c$4K$4K$0$0
Office expensesLn 13$3K$3K$0$0
OccupancyLn 16$51K$0$51K$0
TravelLn 17$814$814$0$0
Payments to affiliatesLn 21$5K$0$5K$0
Other expenses (24a–d)Ln 24$57K$57K$0$0
All other expensesLn 24e$10K$10K$0$0
Total functional expensesLn 25$220K$164K$56K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $224K$220K$4K$984K 990 PDF
FY2023 $246K$209K$37K$981K 990 PDF
FY2022 $250K$153K$97K$943K 990 PDF
FY2021 $217K$140K$77K$846K 990 PDF
FY2020 $131K$105K$26K$769K 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 (4 parts)
Part VIII · Statement of revenue $223,727 across 6 lines filed
Lines not itemized here account for $202,930 of total revenue; see the IRS return.
VIII-1b Membership dues$4,480
VIII-1f All other contributions, gifts and grants$820
VIII-1h Total contributions, gifts and grants$5,300
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$7,562
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,935 · Unrelated business $0 · Excluded from tax $0$7,935
VIII-12 Total revenueRelated to mission $218,427 · Unrelated business $0 · Excluded from tax $0$223,727
Part IX · Statement of functional expenses $220,014 across 12 lines filed
IX-4 Benefits paid to or for membersPrograms $2,053$2,053
IX-5 Pay of current officers, directors and key staffPrograms $4,148 · Management $0 · Fundraising $0$4,148
IX-7 Other salaries and wagesPrograms $76,469 · Management $0 · Fundraising $0$76,469
IX-9 Other employee benefitsPrograms $203 · Management $0 · Fundraising $0$203
IX-10 Payroll taxesPrograms $6,862 · Management $0 · Fundraising $0$6,862
IX-11c Accounting feesPrograms $3,865 · Management $0 · Fundraising $0$3,865
IX-13 Office expensesPrograms $2,969 · Management $0 · Fundraising $0$2,969
IX-16 OccupancyPrograms $0 · Management $50,864 · Fundraising $0$50,864
IX-17 TravelPrograms $814 · Management $0 · Fundraising $0$814
IX-21 Payments to affiliatesPrograms $0 · Management $4,913 · Fundraising $0$4,913
IX-24 Other expenses (24a–d)Programs $57,219 · Management $0 · Fundraising $0$57,219
IX-24e All other expensesPrograms $9,635 · Management $0 · Fundraising $0$9,635
IX-25 Total functional expensesPrograms $164,237 · Management $55,777 · Fundraising $0$220,014
Part X · Balance sheet $989,552 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $11,300$21,300
X-2 Savings and temporary cash investmentsStart of year $298,001$269,859
X-8 Inventories for sale or useStart of year $11,749$27,120
X-10c Land, buildings and equipment, netStart of year $662,206$671,273
X-16 Total assetsStart of year $983,256$989,552
X-17 Accounts payable and accrued expensesStart of year $2,700$5,283
X-26 Total liabilitiesStart of year $2,700$5,283
X-32 Total net assets or fund balancesStart of year $980,556$984,269
X-33 Total liabilities and net assetsStart of year $983,256$989,552
Part XI · Reconciliation of net assets $984,269 net assets at year end
XI-1 Total revenue$223,727
XI-2 Total expenses$220,014
XI-3 Revenue less expenses$3,713
XI-4 Net assets at start of year$980,556
XI-10 Net assets at end of year$984,269

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

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