American Legion Post 359 FY2021 filing

Tax-deductible

Saint Joseph, MO501(c)(19)Since 1946EIN 44-0514520Revenue $227K in FY2021

On file with the IRSponypost359.org306 Cherokee St, 64504-1425 · Saint Joseph, MOTax-exempt since Mar 1946

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Organization of past and present members of the US armed forces

501(c)(19) charity; gifts are 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
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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $12K a year · 9% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
12 mo
of spending, in cash
Looks good: 12.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$32K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$227K
+62% vs prior year
Spent
$222K
To programs
100%
Net assets
$338K
By yearFY2020–FY2025
Revenue
$227K
FY2021▲ +62%
Tap a bar for its year
Revenue by fiscal year
FY2020$140K
FY2021$227K
FY2022$217K
FY2023$136K
FY2024$22K
FY2025$23K
Expenses
$222K
FY2021▲ +32%
Tap a bar for its year
Expenses by fiscal year
FY2020$168K
FY2021$222K
FY2022$249K
FY2023$142K
FY2024$24K
FY2025$32K
Net assets
$338K
FY2021▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$322K
FY2021$338K
FY2022$307K
FY2023$301K
FY2024$299K
FY2025$291K

From the FY2021 Form 990 (year ending July 2021) · see the original

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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% · $221K Management & general 0% · $1K

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

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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
$0Pt VII · Sec A
Finance Offf
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Command
$0Pt VII · Sec A
2nd Vice Com
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
See American Legion Post 359 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

Connects and supports current and former US military members.

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Provided by the organization

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1 program · $19K · in their own filed words · FY2020
01

Veterans organization for the benefit of its members and for benefits extended to the community.

$19Kprogram 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 · 5 grants · $16K · 2023–2024
Unitemized GrantFY2024$3,900
Unitemized GrantFY2024$3,000
Unitemized GrantFY2024$3,000
Unitemized GrantFY2023$4,450
Unitemized GrantFY2023$2,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$227K
Ln 12
Other incomeLn 4–11$183K
Gifts and grantsLn 1h$23K
Investment incomeLn 3$22K
Money outPt IX
$222K
Ln 25
Programscol B$221K
Managementcol C$1K
Owns and owesPt X
$338K
net assets · Ln 32
Cash and savingsLn 1–2$226K
Total assetsLn 16$371K
LiabilitiesLn 26$32K
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$23K
Investment incomeLn 3$22K
Other incomeLn 4–11$183K
Total revenueLn 12$227K
Assets in detailPt X, end of year
CashLn 1$226K
Cash and savings togetherLn 1–2$226K
InvestmentsLn 11–13$5K
Land, buildings, equipmentLn 10c$107K
Other assetsLn 15$4K
Total assetsLn 16$371K
LiabilitiesLn 26$32K
Net assetsLn 32$338K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJuly
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$80K$226K
InvestmentsLn 11–13$133K$5K
Land, buildings, equipmentLn 10c$112K$107K
Total assetsLn 16$353K$371K
LiabilitiesLn 26$31K$32K
Net assetsLn 32$322K$338K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$110K$110K
Payroll taxesLn 10$12K$12K
Accounting feesLn 11c$11K$11K
Office expensesLn 13$3K$2K$1K
OccupancyLn 16$23K$23K
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$31K$31K
All other expensesLn 24e$16K$16K
Total functional expensesLn 25$222K$221K$1K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $23K$32K−$8K$291K 990 PDF
FY2024 $22K$24K−$2K$299K 990 PDF
FY2023 $136K$142K−$6K$301K 990 PDF
FY2022 $217K$249K−$32K$307K 990 PDF
FY2021 Viewing $227K$222K$5K$338K 990 PDF
FY2020 $140K$168K−$28K$322K 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 FY2021 990 (6 parts)
Part I · Summary $227,077 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $13,777$22,619
I-9 Program service revenue$0
I-10 Investment incomePrior year $4,658$21,639
I-11 Other revenuePrior year $121,744$182,819
I-12 Total revenuePrior year $140,179$227,077
I-13 Grants and similar amounts paidPrior year $3,601$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $77,801$121,115
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $86,321$100,474
I-18 Total expensesPrior year $167,723$221,589
I-19 Revenue less expensesPrior year −$27,544$5,488
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $227,077 across 6 lines filed
Lines not itemized here account for $182,814 of total revenue; see the IRS return.
VIII-1b Membership dues$8,502
VIII-1f All other contributions, gifts and grants$14,117
VIII-1h Total contributions, gifts and grants$22,619
VIII-3 Investment incomeRelated to mission $21,639$21,639
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $5$5
VIII-12 Total revenueRelated to mission $21,639 · Excluded from tax $182,819$227,077
Part IX · Statement of functional expenses $221,589 across 9 lines filed
IX-7 Other salaries and wagesPrograms $109,535$109,535
IX-10 Payroll taxesPrograms $11,580$11,580
IX-11c Accounting feesPrograms $10,804$10,804
IX-13 Office expensesPrograms $1,755 · Management $1,022$2,777
IX-16 OccupancyPrograms $23,171$23,171
IX-22 Depreciation, depletion and amortizationPrograms $5,477$5,477
IX-23 InsurancePrograms $11,434$11,434
IX-24 Other expenses (24a–d)Programs $30,645$30,645
IX-24e All other expensesPrograms $16,166$16,166
IX-25 Total functional expensesPrograms $220,567 · Management $1,022 · Fundraising $0$221,589
Part X · Balance sheet $370,699 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $80,352$226,285
X-8 Inventories for sale or useStart of year $5,334$4,719
X-9 Prepaid expenses and deferred chargesStart of year $18,293$24,235
X-10c Land, buildings and equipment, netStart of year $112,070$106,593
X-11 Publicly traded securitiesStart of year $132,972$5,103
X-15 Other assetsStart of year $3,764$3,764
X-16 Total assetsStart of year $352,785$370,699
X-17 Accounts payable and accrued expensesStart of year $30,915$32,273
X-26 Total liabilitiesStart of year $30,915$32,273
X-27 Net assets without donor restrictionsStart of year $321,870$338,426
X-32 Total net assets or fund balancesStart of year $321,870$338,426
X-33 Total liabilities and net assetsStart of year $352,785$370,699
Part XI · Reconciliation of net assets $338,426 net assets at year end
XI-1 Total revenue$227,077
XI-2 Total expenses$221,589
XI-3 Revenue less expenses$5,488
XI-4 Net assets at start of year$321,870
XI-8 Prior period adjustments$11,068
XI-10 Net assets at end of year$338,426

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

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