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American Legion Post 307

Tax-deductible

S Sioux City, NE501(c)(19)Since 1921EIN 47-6042589

Support current veterans and perform funeral rights for members families.

501(c)(19) charity; gifts are tax-deductible.
Run by 40 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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
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 $6K a year · 9% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
19 mo
of spending, in cash
Looks good: 19.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$87K
+38% vs prior year
Spent
$75K
Net assets
$226K
By yearFY2020–FY2025
Revenue
$87K
FY2025▲ +38%
Revenue by fiscal year
FY2020$33K
FY2021$56K
FY2022$66K
FY2023$63K
FY2024$63K
FY2025$87K
Expenses
$75K
FY2025▲ +3%
Expenses by fiscal year
FY2020$59K
FY2021$61K
FY2022$69K
FY2023$64K
FY2024$73K
FY2025$75K
Net assets
$226K
FY2025▲ +7%
Net assets by fiscal year
FY2020$231K
FY2021$226K
FY2022$223K
FY2023$221K
FY2024$212K
FY2025$226K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Mike Cheever
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Jared Junge
Financial of
$0Pt VII · Sec A
John Ludwick
Commander
$0Pt VII · Sec A
See American Legion Post 307 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

Supports veterans and performs funeral rites for their families.

Provided by the organization

This section is blank until American Legion Post 307 claims this page.

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1 program service, described in the organization's own filed words · FY2025.
01

Support current veterans and perform funeral rights for members families.

Pt IX · col B

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$87K
Ln 12
Other incomeLn 4–11$67K
Gifts and grantsLn 1h$17K
Investment incomeLn 3$2K
Money outPt IX
$75K
Ln 25
Owns and owesPt X
$226K
net assets · Ln 32
Cash and savingsLn 1–2$120K
Total assetsLn 16$227K
LiabilitiesLn 26$2K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$17K
Investment incomeLn 3$2K
Other incomeLn 4–11$67K
Total revenueLn 12$87K
Assets in detailPt X, end of year
CashLn 1$120K
Cash and savings togetherLn 1–2$120K
Land, buildings, equipmentLn 10c$93K
Other assetsLn 15$4K
Total assetsLn 16$227K
LiabilitiesLn 26$2K
Net assetsLn 32$226K
OperationsPt I, VI
EmployeesI 56
VolunteersI 640
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 FY25End FY25
Cash and savingsLn 1–2$104K$120K
Land, buildings, equipmentLn 10c$100K$93K
Total assetsLn 16$213K$227K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$212K$226K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K
Benefits paid to or for membersLn 4$2K
Other salaries and wagesLn 7$28K
Accounting feesLn 11c$785
Advertising and promotionLn 12$1K
Office expensesLn 13$3K
Depreciation, depletion and amortizationLn 22$6K
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$25K
All other expensesLn 24e$48
Total functional expensesLn 25$75K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $87K$75K$12K$226K 990 PDF
FY2024 $63K$73K−$10K$212K 990 PDF
FY2023 $63K$64K−$1K$221K 990 PDF
FY2022 $66K$69K−$3K$223K 990 PDF
FY2021 $56K$61K−$5K$226K 990 PDF
FY2020 $33K$59K−$26K$231K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $86,507 across 7 lines filed
Lines not itemized here account for $58,070 of total revenue; see the IRS return.
VIII-1b Membership dues$4,297
VIII-1f All other contributions, gifts and grants$13,059
VIII-1h Total contributions, gifts and grants$17,356
VIII-3 Investment incomeExcluded from tax $1,870$1,870
VIII-6 Net rental income or lossExcluded from tax $7,560$7,560
VIII-8 Net income from fundraising events$1,651
VIII-12 Total revenueRelated to mission $58,070 · Excluded from tax $9,430$86,507
Part IX · Statement of functional expenses $75,004 across 10 lines filed
IX-1 Grants to domestic organizations$2,128
IX-4 Benefits paid to or for members$2,128
IX-7 Other salaries and wages$27,709
IX-11c Accounting fees$785
IX-12 Advertising and promotion$1,460
IX-13 Office expenses$2,911
IX-22 Depreciation, depletion and amortization$6,487
IX-23 Insurance$6,325
IX-24 Other expenses (24a–d)$25,023
IX-24e All other expenses$48
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$75,004
Part X · Balance sheet $227,235 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $103,736$120,081
X-8 Inventories for sale or useStart of year $10,000$10,000
X-10c Land, buildings and equipment, netStart of year $99,734$93,247
X-15 Other assets$3,907
X-16 Total assetsStart of year $213,470$227,235
X-17 Accounts payable and accrued expensesStart of year $1,915$1,648
X-26 Total liabilitiesStart of year $1,915$1,648
X-27 Net assets without donor restrictionsStart of year $211,555$225,587
X-32 Total net assets or fund balancesStart of year $211,555$225,587
X-33 Total liabilities and net assetsStart of year $213,470$227,235
Part XI · Reconciliation of net assets $225,587 net assets at year end
XI-1 Total revenue$86,507
XI-2 Total expenses$75,004
XI-3 Revenue less expenses$11,503
XI-4 Net assets at start of year$211,555
XI-9 Other changes in net assets$2,529
XI-10 Net assets at end of year$225,587

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

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