0500 Headquarters

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State affiliate of the national american legion. The mission is to promote the welfare of US veterans and their dependents, to promote americanism, and to provide educational and recreational programs for american youth.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-0090915) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
$126K 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

FY2025 · 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
2 of 4
filings with a surplus
Average surplus $2K a year · 0.2% of revenue · last 4 filings
A surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 12% of spending
Pay to officers and key staff is 12% of spending.
Part VII, Section A
2.3 mo
of spending, in cash
Plus $1.8M in investments, Pt X · Ln 11–13
2.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $33K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
23
of 23 voting members
23 of 23 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.0M
+6% vs prior year
Spent
$1.0M
To programs
100%
Net assets
$2.0M
By yearFY2021–FY2025
Revenue
$1.0M
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.1M
FY2023$1.7M
FY2024$974K
FY2025$1.0M
Expenses
$1.0M
FY2025▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2021$919K
FY2023$2.0M
FY2024$868K
FY2025$1.0M
Net assets
$2.0M
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.0M
FY2023$1.6M
FY2024$2.0M
FY2025$2.0M

From the FY2025 Form 990 (year ending July 2025) · figures checked against the IRS filing · see the original

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% · $1.0M

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

24 people listed on the 990; $126K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Past Adjutan
$69,849Pt VII · Sec A
Adjutant
$48,358Pt VII · Sec A
Past Dept Co
$3,750Pt VII · Sec A
Area D Comma
$3,750Pt VII · Sec A
District 1 C
$0Pt VII · Sec A
Department C
$0Pt VII · Sec A
District 2 C
$0Pt VII · Sec A
District 3 C
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2021
David Salak$69,849$67,649$64,509$58,083
Brent Hagel-Pitt——$50,553$44,083
Eric Martin$48,358$46,700$7,435—
Gary Wooten———$7,500
John Henry Pearcy$3,750$3,750——
Marv Donnelly$3,750———
Don Suchy—$3,750$3,750—
Dan Benes——$3,750—

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 0500 Headquarters 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 15aYes

Programs and updates

Supports veterans and youth through welfare, Americanism, and educational programs.

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1 program · in their own filed words · FY2024
01

Provide advocacy and services for us veterans. Provide educational and recreational services for youth, including JR law cadet program, legion JR baseball, and scholarships. Promote americanism and support local posts through flag sales.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-0090915) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2019
Total grants receivedfrom 1 funder$33K
Grants paid · 5 grants · $75K · 2020–2024
Unitemized GrantFY2024$7,500
Unitemized GrantFY2023$6,000
Unitemized GrantFY2022$31,000
Better Ponca Foundation INCNE · FY2022$16,056
Unitemized GrantFY2020$14,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$778K
Other incomeLn 4–11$123K
Gifts and grantsLn 1h$82K
Money outPt IX
$1.0M
Ln 25
Programscol B$1.0M
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$202K
Total assetsLn 16$2.0M
LiabilitiesLn 26$0
PeoplePt VI, VII
24
listed · VII A
PaidVII A4
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$82K
Fees for servicesLn 2g$778K
Investment incomeLn 3$46K
Other incomeLn 4–11$123K
Gains on assetsLn 7$97K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
SavingsLn 2$202K
Cash and savings togetherLn 1–2$202K
InvestmentsLn 11–13$1.8M
Total assetsLn 16$2.0M
LiabilitiesLn 26$0
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
EndowmentSch D · Pt V
LineFY25FY24FY23FY22FY21
End of yearLn 1g$198K$184K$169K$195K$208K
AddedLn 1b$1K$1K$1K$1K
SpentLn 1d–1f$6K$5K$29K$10K$12K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$280K$202K
InvestmentsLn 11–13$1.7M$1.8M
Total assetsLn 16$2.0M$2.0M
LiabilitiesLn 26$0$0
Net assetsLn 32$2.0M$2.0M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$23K$23K
Grants to domestic individualsLn 2$8K$8K
Pay of officers and key staff (Part IX, line 5)Ln 5$143K$143K
Other salaries and wagesLn 7$85K$85K
Pension plan contributionsLn 8$1K$1K
Other employee benefitsLn 9$6K$6K
Payroll taxesLn 10$17K$17K
Accounting feesLn 11c$15K$15K
Office expensesLn 13$23K$23K
Information technologyLn 14$3K$3K
OccupancyLn 16$58K$58K
TravelLn 17$42K$42K
Conferences, conventions and meetingsLn 19$19K$19K
Payments to affiliatesLn 21$240K$240K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$195K$195K
All other expensesLn 24e$133K$133K
Total functional expensesLn 25$1.0M$1.0M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Feb 12, 2026 $1.0M$1.0M−$3K$2.0M 990 PDF
FY2024Filed with the IRS Jan 27, 2025 $974K$868K$106K$2.0M 990 PDF
FY2023Filed with the IRS Jan 16, 2024 $1.7M$2.0M−$267K$1.6M 990 PDF
FY2022 Not on file
FY2021Filed with the IRS Jan 7, 2022 $1.1M$919K$172K$2.0M 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $1,028,756 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $72,694$82,144
I-9 Program service revenuePrior year $736,776$777,742
I-10 Investment incomePrior year $48,863$142,786
I-11 Other revenuePrior year $116,048$26,084
I-12 Total revenuePrior year $974,381$1,028,756
I-13 Grants and similar amounts paidPrior year $26,450$30,753
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $233,230$252,129
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $608,404$749,061
I-18 Total expensesPrior year $868,084$1,031,943
I-19 Revenue less expensesPrior year $106,297−$3,187
Part VI · Governance 23 of 23 board members independent, no flags
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,028,756 across 7 lines filed
Lines not itemized here account for $17,759 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$82,144
VIII-1h Total contributions, gifts and grants$82,144
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $746,778 · Excluded from tax $30,964$777,742
VIII-3 Investment incomeExcluded from tax $46,155$46,155
VIII-7 Net gain or loss on sales of assetsRelated to mission $56,305 · Excluded from tax $40,326$96,631
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,325$8,325
VIII-12 Total revenueRelated to mission $811,408 · Excluded from tax $135,204$1,028,756
Part IX · Statement of functional expenses $1,031,943 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $23,253$23,253
IX-2 Grants to domestic individualsPrograms $7,500$7,500
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $143,237$143,237
IX-7 Other salaries and wagesPrograms $85,341$85,341
IX-8 Pension plan contributionsPrograms $1,036$1,036
IX-9 Other employee benefitsPrograms $5,709$5,709
IX-10 Payroll taxesPrograms $16,806$16,806
IX-11c Accounting feesPrograms $15,141$15,141
IX-13 Office expensesPrograms $23,471$23,471
IX-14 Information technologyPrograms $2,625$2,625
IX-16 OccupancyPrograms $58,028$58,028
IX-17 TravelPrograms $41,605$41,605
IX-19 Conferences, conventions and meetingsPrograms $19,403$19,403
IX-21 Payments to affiliatesPrograms $239,858$239,858
IX-23 InsurancePrograms $21,191$21,191
IX-24 Other expenses (24a–d)Programs $195,226$195,226
IX-24e All other expensesPrograms $132,513$132,513
IX-25 Total functional expensesPrograms $1,031,943 · Management $0 · Fundraising $0$1,031,943
Part X · Balance sheet $2,011,148 assets, 8 lines filed
X-2 Savings and temporary cash investmentsStart of year $280,210$201,524
X-11 Publicly traded securitiesStart of year $1,678,642$1,809,624
X-16 Total assetsStart of year $1,958,852$2,011,148
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,879,694$1,922,130
X-28 Net assets with donor restrictionsStart of year $79,158$89,018
X-32 Total net assets or fund balancesStart of year $1,958,852$2,011,148
X-33 Total liabilities and net assetsStart of year $1,958,852$2,011,148
Part XI · Reconciliation of net assets $2,011,148 net assets at year end
XI-1 Total revenue$1,028,756
XI-2 Total expenses$1,031,943
XI-3 Revenue less expenses−$3,187
XI-4 Net assets at start of year$1,958,852
XI-5 Net unrealized gains (losses) on investments$55,483
XI-10 Net assets at end of year$2,011,148

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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