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American Legion Post 307 FY2020 filing

Tax-deductible

S Sioux City, NE501(c)(19)Since 1921Mutual / membership EIN 47-6042589Revenue $33K in FY2020

On file with the IRSPo Box 661, 68776-0661 · S Sioux City, NETax-exempt since Mar 1946

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Support current veterans and perform funeral rights for members families.

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

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FY2020 · 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
20 mo
of spending, in cash
Looks good: 19.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$997
0.4% of total assets
Looks good: liabilities are 0% 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
$33K
Spent
$59K
Net assets
$231K
By yearFY2020–FY2025
Revenue
$33K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$33K
FY2021$56K
FY2022$66K
FY2023$63K
FY2024$63K
FY2025$87K
Expenses
$59K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$59K
FY2021$61K
FY2022$69K
FY2023$64K
FY2024$73K
FY2025$75K
Net assets
$231K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$231K
FY2021$226K
FY2022$223K
FY2023$221K
FY2024$212K
FY2025$226K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 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

6 people listed on the 990.

Part VII, Section A · reportable compensation
John Ludwick
Commander
$0Pt VII · Sec A
Scott Smith
Treasurer
$0Pt VII · Sec A
Mike Cheever
Director
$0Pt VII · Sec A
Jeff Finken
Director
$0Pt VII · Sec A
Larry Brostad
Secretary
$0Pt VII · Sec A
$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.

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1 program · in their own filed words · FY2020
01

Support current veterans and perform funeral rights for members' families.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$33K
Ln 12
Other incomeLn 4–11$27K
Gifts and grantsLn 1h$5K
Investment incomeLn 3$111
Money outPt IX
$59K
Ln 25
Owns and owesPt X
$231K
net assets · Ln 32
Cash and savingsLn 1–2$96K
Total assetsLn 16$232K
LiabilitiesLn 26$997
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$5K
Investment incomeLn 3$111
Other incomeLn 4–11$27K
Total revenueLn 12$33K
Assets in detailPt X, end of year
CashLn 1$96K
Cash and savings togetherLn 1–2$96K
Land, buildings, equipmentLn 10c$126K
Total assetsLn 16$232K
LiabilitiesLn 26$997
Net assetsLn 32$231K
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 FY20End FY20
Cash and savingsLn 1–2$116K$96K
Land, buildings, equipmentLn 10c$132K$126K
Total assetsLn 16$258K$232K
LiabilitiesLn 26$1K$997
Net assetsLn 32$257K$231K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K
Other salaries and wagesLn 7$15K
Payroll taxesLn 10$1K
Accounting feesLn 11c$1K
Advertising and promotionLn 12$456
Office expensesLn 13$2K
Conferences, conventions and meetingsLn 19$450
Depreciation, depletion and amortizationLn 22$6K
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$20K
All other expensesLn 24e$4K
Total functional expensesLn 25$59K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $33K$59K−$26K$231K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $32,763 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,925$5,496
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $398$111
I-11 Other revenuePrior year $40,693$27,156
I-12 Total revenuePrior year $46,016$32,763
I-13 Grants and similar amounts paidPrior year $3,597$1,864
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $17,021$16,555
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $48,081$40,428
I-18 Total expensesPrior year $68,699$58,847
I-19 Revenue less expensesPrior year −$22,683−$26,084
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $32,763 across 6 lines filed
Lines not itemized here account for $20,476 of total revenue; see the IRS return.
VIII-1b Membership dues$5,496
VIII-1h Total contributions, gifts and grants$5,496
VIII-3 Investment incomeExcluded from tax $111$111
VIII-6 Net rental income or lossExcluded from tax $2,320$2,320
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,360$4,360
VIII-12 Total revenueRelated to mission $24,836 · Unrelated business $0 · Excluded from tax $2,431$32,763
Part IX · Statement of functional expenses $58,847 across 11 lines filed
IX-1 Grants to domestic organizations$1,864
IX-7 Other salaries and wages$15,262
IX-10 Payroll taxes$1,293
IX-11c Accounting fees$1,400
IX-12 Advertising and promotion$456
IX-13 Office expenses$1,828
IX-19 Conferences, conventions and meetings$450
IX-22 Depreciation, depletion and amortization$6,487
IX-23 Insurance$6,224
IX-24 Other expenses (24a–d)$19,554
IX-24e All other expenses$4,029
IX-25 Total functional expenses$58,847
Part X · Balance sheet $231,610 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $115,541$95,928
X-8 Inventories for sale or useStart of year $10,000$10,000
X-10c Land, buildings and equipment, netStart of year $132,169$125,682
X-16 Total assetsStart of year $257,710$231,610
X-17 Accounts payable and accrued expensesStart of year $1,013$997
X-26 Total liabilitiesStart of year $1,013$997
X-27 Net assets without donor restrictionsStart of year $256,697$230,613
X-32 Total net assets or fund balancesStart of year $256,697$230,613
X-33 Total liabilities and net assetsStart of year $257,710$231,610
Part XI · Reconciliation of net assets $230,613 net assets at year end
XI-1 Total revenue$32,763
XI-2 Total expenses$58,847
XI-3 Revenue less expenses−$26,084
XI-4 Net assets at start of year$256,697
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$230,613

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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