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0240 Bennett County FY2023 filing

Tax-deductible

Martin, SD501(c)(19)Mutual / membership EIN 46-0220488Revenue $49K in FY2023Latest return filed Mar 5, 2026

On file with the IRSMartin, SDTax-exempt since Mar 1946

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Primary exempt purpose is to serve veterans and community programs.

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-0220488) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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
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 Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $10K a year · 16% of revenue · last 5 filings
A surplus in 1 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
4.9 mo
of spending, in cash
4.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$10K
7% of total assets
Liabilities are 7% of assets.
Pt X · Ln 26
Independent board members
3
of 3 voting members
3 of 3 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
$49K
-46% vs prior year
Spent
$71K
To programs
0%
Net assets
$123K
By yearFY2021–FY2025
Revenue
$49K
FY2023▼ -46%
Tap a bar for its year
Revenue by fiscal year
FY2021$59K
FY2022$90K
FY2023$49K
FY2024$59K
FY2025$43K
Expenses
$71K
FY2023▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2021$71K
FY2022$75K
FY2023$71K
FY2024$78K
FY2025$52K
Net assets
$123K
FY2023▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2021$130K
FY2022$145K
FY2023$123K
FY2024$104K
FY2025$96K

From the FY2023 Form 990 (year ending April 2023) · see the original

990 PDF Follow Claim
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

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Lee Dayton
Adjutant
$0Pt VII · Sec A
Jerald Lyon
Finance Offi
$0Pt VII · Sec A
Debra Spencer
Commander
$0Pt VII · Sec A
See 0240 Bennett County 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

Supports veterans and community programs.

Questions for 0240 Bennett County

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Your first name shows with your question. 0240 Bennett County answers here, for everyone.

1 program · in their own filed words · FY2022
01

Program Services

Emblems, color guard programs

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-0220488) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$49K
Ln 12
Other incomeLn 4–11$46K
Gifts and grantsLn 1h$2K
Investment incomeLn 3$20
Money outPt IX
$71K
Ln 25
Owns and owesPt X
$123K
net assets · Ln 32
Cash and savingsLn 1–2$29K
Total assetsLn 16$133K
LiabilitiesLn 26$10K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fundraising eventsLn 1c$1K
Investment incomeLn 3$20
Other incomeLn 4–11$46K
Total revenueLn 12$49K
Assets in detailPt X, end of year
CashLn 1$29K
Cash and savings togetherLn 1–2$29K
Accounts receivableLn 4$14K
Inventories for sale or useLn 8$10K
Land, buildings, equipmentLn 10c$74K
Other assetsLn 15$5K
Total assetsLn 16$133K
LiabilitiesLn 26$10K
Net assetsLn 32$123K
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderApril
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$47K$29K
Land, buildings, equipmentLn 10c$81K$74K
Total assetsLn 16$156K$133K
LiabilitiesLn 26$12K$10K
Net assetsLn 32$145K$123K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$29K
Payroll taxesLn 10$579
Accounting feesLn 11c$1K
Other fees for servicesLn 11g$377
Advertising and promotionLn 12$903
Office expensesLn 13$4K
OccupancyLn 16$19K
Depreciation, depletion and amortizationLn 22$8K
InsuranceLn 23$5K
Other expenses (24a–d)Ln 24$4K
Total functional expensesLn 25$71K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Mar 5, 2026 $43K$52K−$8K$96K 990 PDF
FY2024Filed with the IRS Mar 14, 2025 $59K$78K−$19K$104K 990 PDF
FY2023 ViewingFiled with the IRS Aug 18, 2023 $49K$71K−$23K$123K 990 PDF
FY2022Filed with the IRS Jul 7, 2022 $90K$75K$14K$145K 990 PDF
FY2021Filed with the IRS Sep 14, 2021 $59K$71K−$12K$130K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $48,611 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,198$2,219
I-9 Program service revenue$0
I-10 Investment incomePrior year $50$20
I-11 Other revenuePrior year $86,323$46,372
I-12 Total revenuePrior year $89,571$48,611
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $32,572$29,691
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $42,823$41,455
I-18 Total expensesPrior year $75,395$71,146
I-19 Revenue less expensesPrior year $14,176−$22,535
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $48,611 across 7 lines filed
Lines not itemized here account for $40,512 of total revenue; see the IRS return.
VIII-1b Membership dues$1,209
VIII-1c Fundraising events$1,010
VIII-1h Total contributions, gifts and grants$2,219
VIII-3 Investment incomeRelated to mission $20$20
VIII-6 Net rental income or lossRelated to mission $2,745 · Unrelated business $305$3,050
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,810$2,810
VIII-12 Total revenueRelated to mission $5,575 · Unrelated business $4,356 · Excluded from tax $36,461$48,611
Part IX · Statement of functional expenses $71,146 across 10 lines filed
IX-7 Other salaries and wages$29,112
IX-10 Payroll taxes$579
IX-11c Accounting fees$1,360
IX-11g Other fees for services$377
IX-12 Advertising and promotion$903
IX-13 Office expenses$3,872
IX-16 Occupancy$18,552
IX-22 Depreciation, depletion and amortization$7,898
IX-23 Insurance$4,991
IX-24 Other expenses (24a–d)$3,502
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$71,146
Part X · Balance sheet $132,564 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $46,776$29,035
X-4 Accounts receivableStart of year $14,000$14,050
X-8 Inventories for sale or useStart of year $9,180$10,310
X-10c Land, buildings and equipment, netStart of year $81,341$74,161
X-15 Other assetsStart of year $4,940$5,008
X-16 Total assetsStart of year $156,237$132,564
X-17 Accounts payable and accrued expensesStart of year $6,588$4,859
X-25 Other liabilitiesStart of year $4,915$4,788
X-26 Total liabilitiesStart of year $11,503$9,647
X-31 Retained earnings or endowmentStart of year $144,734$122,917
X-32 Total net assets or fund balancesStart of year $144,734$122,917
X-33 Total liabilities and net assetsStart of year $156,237$132,564
Part XI · Reconciliation of net assets $122,917 net assets at year end
XI-1 Total revenue$48,611
XI-2 Total expenses$71,146
XI-3 Revenue less expenses−$22,535
XI-4 Net assets at start of year$144,734
XI-9 Other changes in net assets$718
XI-10 Net assets at end of year$122,917

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

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