American Legion Post 359 FY2023 filing

Tax-deductible

Saint Joseph, MO501(c)(19)Since 1946Mutual / membership EIN 44-0514520Revenue $136K in FY2023Latest return filed Jun 15, 2026

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) veterans' organization; the IRS lists gifts to it as tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
6 mo
of spending, in cash
Plus $227K in investments, Pt X · Ln 11–13
Looks good: 6.0 months of spending in cash; 3 or more.
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
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
$136K
-37% vs prior year
Spent
$142K
To programs
99%
Net assets
$301K
By yearFY2020–FY2025
Revenue
$136K
FY2023▼ -37%
Tap a bar for its year
Revenue by fiscal year
FY2020$140K
FY2021$227K
FY2022$217K
FY2023$136K
FY2024$22K
FY2025$23K
Expenses
$142K
FY2023▼ -43%
Tap a bar for its year
Expenses by fiscal year
FY2020$168K
FY2021$222K
FY2022$249K
FY2023$142K
FY2024$24K
FY2025$32K
Net assets
$301K
FY2023▼ -2%
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 FY2023 Form 990 (year ending July 2023) · see the original

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You’re viewing the FY2023 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

99 cents of each dollar spent went to programs.

Program services 99% · $141K Management & general 1% · $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 (FY2022); the FY2023 filing did not itemize Part VII
$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
Finance Offf
$0Pt VII · Sec A
See American Legion Post 359 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

Connects and supports current and former US military members.

Questions for American Legion Post 359

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Your first name shows with your question. American Legion Post 359 answers here, for everyone.

1 program · $27K · in their own filed words · FY2022
01

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

$27Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$136K
Ln 12
Other incomeLn 4–11$74K
Investment incomeLn 3$52K
Gifts and grantsLn 1h$11K
Money outPt IX
$142K
Ln 25
Programscol B$141K
Managementcol C$1K
Owns and owesPt X
$301K
net assets · Ln 32
Cash and savingsLn 1–2$70K
Total assetsLn 16$301K
LiabilitiesLn 26$0
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$11K
Investment incomeLn 3$52K
Other incomeLn 4–11$74K
Gains on assetsLn 7$50K
Total revenueLn 12$136K
Assets in detailPt X, end of year
CashLn 1$70K
Cash and savings togetherLn 1–2$70K
InvestmentsLn 11–13$227K
Other assetsLn 15$4K
Total assetsLn 16$301K
LiabilitiesLn 26$0
Net assetsLn 32$301K
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 FY23End FY23
Cash and savingsLn 1–2$197K$70K
InvestmentsLn 11–13$5K$227K
Total assetsLn 16$346K$301K
LiabilitiesLn 26$39K$0
Net assetsLn 32$307K$301K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$62K$62K
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$7K$7K
Office expensesLn 13$1K$788$579
OccupancyLn 16$17K$17K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$5K$5K$744
Other expenses (24a–d)Ln 24$30K$30K
All other expensesLn 24e$11K$11K
Total functional expensesLn 25$142K$141K$1K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jun 15, 2026 $23K$32K−$8K$291K 990 PDF
FY2024Filed with the IRS Jun 16, 2025 $22K$24K−$2K$299K 990 PDF
FY2023 ViewingFiled with the IRS Jun 13, 2024 $136K$142K−$6K$301K 990 PDF
FY2022Filed with the IRS Jun 14, 2023 $217K$249K−$32K$307K 990 PDF
FY2021Filed with the IRS Jun 15, 2022 $227K$222K$5K$338K 990 PDF
FY2020Filed with the IRS Jun 15, 2021 $140K$168K−$28K$322K 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 FY2023 990 (6 parts)
Part I · Summary $136,106 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $18,097$10,868
I-9 Program service revenue$0
I-10 Investment incomePrior year $1$51,686
I-11 Other revenuePrior year $198,792$73,552
I-12 Total revenuePrior year $216,890$136,106
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $142,655$67,850
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $105,979$74,169
I-18 Total expensesPrior year $248,634$142,019
I-19 Revenue less expensesPrior year −$31,744−$5,913
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 $136,106 across 7 lines filed
Lines not itemized here account for $73,153 of total revenue; see the IRS return.
VIII-1b Membership dues$9,868
VIII-1f All other contributions, gifts and grants$1,000
VIII-1h Total contributions, gifts and grants$10,868
VIII-3 Investment incomeRelated to mission $1,419$1,419
VIII-7 Net gain or loss on sales of assetsUnrelated business $50,267$50,267
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $399$399
VIII-12 Total revenueRelated to mission $1,818 · Unrelated business $123,420$136,106
Part IX · Statement of functional expenses $142,019 across 9 lines filed
IX-7 Other salaries and wagesPrograms $61,806$61,806
IX-10 Payroll taxesPrograms $6,044$6,044
IX-11c Accounting feesPrograms $7,468$7,468
IX-13 Office expensesPrograms $788 · Management $579$1,367
IX-16 OccupancyPrograms $16,665$16,665
IX-22 Depreciation, depletion and amortizationPrograms $2,282$2,282
IX-23 InsurancePrograms $4,541 · Management $744$5,285
IX-24 Other expenses (24a–d)Programs $29,821$29,821
IX-24e All other expensesPrograms $11,281$11,281
IX-25 Total functional expensesPrograms $140,696 · Management $1,323 · Fundraising $0$142,019
Part X · Balance sheet $300,769 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $197,182$70,485
X-11 Publicly traded securitiesStart of year $5,103$226,520
X-15 Other assetsStart of year $3,764$3,764
X-16 Total assetsStart of year $345,883$300,769
X-26 Total liabilitiesStart of year $39,201$0
X-27 Net assets without donor restrictionsStart of year $306,682$300,769
X-32 Total net assets or fund balancesStart of year $306,682$300,769
X-33 Total liabilities and net assetsStart of year $345,883$300,769
Part XI · Reconciliation of net assets $300,769 net assets at year end
XI-1 Total revenue$136,106
XI-2 Total expenses$142,019
XI-3 Revenue less expenses−$5,913
XI-4 Net assets at start of year$306,682
XI-10 Net assets at end of year$300,769

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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