American Legion Post 40

Tax-deductible

Chino Valley, AZ501(c)(19)EIN 51-0175271

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To help veterans

501(c)(19) charity; gifts are tax-deductible.
0¢ of each $1 spent went to programs.
Run by 3 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · 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
3 of 5
filings with a surplus
Average deficit $7K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0.1%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 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
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$165K
-26% vs prior year
Spent
$148K
To programs
0.1%
Net assets
$107K
By yearFY2021–FY2025
Revenue
$165K
FY2025▼ -26%
Revenue by fiscal year
FY2021$130K
FY2022$106K
FY2023$136K
FY2024$224K
FY2025$165K
Expenses
$148K
FY2025▼ -28%
Expenses by fiscal year
FY2021$120K
FY2022$156K
FY2023$167K
FY2024$205K
FY2025$148K
Net assets
$107K
FY2025▲ +16%
Net assets by fiscal year
FY2021$90K
FY2022$69K
FY2023$79K
FY2024$93K
FY2025$107K

From the FY2025 Form 990 (year ending June 2025) · see the original

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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

0 cents of each dollar spent went to programs.

Program services 0% · $150

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

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
1st E Board Member
$0Pt VII · Sec A
2nd E Board Member
$0Pt VII · Sec A
3rd E Board Member
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A
1st Vice Commander
$0Pt VII · Sec A
2nd Vice Commander
$0Pt VII · Sec A
Sgt of Arms
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
See American Legion Post 40 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

American Legion Post 40 is a member-serving organization based in Chino Valley, AZ.

Provided by the organization

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3 programs · $150 · in their own filed words · FY2024
01

Pool table and juke box events

$50program expense
02

Cans for vets

$50program expense
03

Dart games

$50program expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$165K
Ln 12
Other incomeLn 4–11$151K
Gifts and grantsLn 1h$14K
Money outPt IX
$148K
Ln 25
Programscol B$150
Owns and owesPt X
$107K
net assets · Ln 32
Cash and savingsLn 1–2$59K
Total assetsLn 16$107K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$14K
Fundraising eventsLn 1c$434
Other incomeLn 4–11$151K
Total revenueLn 12$165K
Assets in detailPt X, end of year
CashLn 1$59K
Cash and savings togetherLn 1–2$59K
Land, buildings, equipmentLn 10c$47K
Total assetsLn 16$107K
LiabilitiesLn 26$0
Net assetsLn 32$107K
OperationsPt I, VI
EmployeesI 514
VolunteersI 63
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$42K$59K
Land, buildings, equipmentLn 10c$49K$47K
Total assetsLn 16$93K$107K
LiabilitiesLn 26$0$0
Net assetsLn 32$93K$107K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$2K
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$82K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$598
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$215
Office expensesLn 13$3K$150
Information technologyLn 14$200
RoyaltiesLn 15$0
OccupancyLn 16$25K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$83
InterestLn 20$0
Payments to affiliatesLn 21$6K
Depreciation, depletion and amortizationLn 22$2K
InsuranceLn 23$16K
Other expenses (24a–d)Ln 24$2K
All other expensesLn 24e$0
Total functional expensesLn 25$148K$150

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $165K$148K$17K$107K 990 PDF
FY2024 $224K$205K$20K$93K 990 PDF
FY2023 $136K$167K−$31K$79K 990 PDF
FY2022 $106K$156K−$50K$69K 990 PDF
FY2021 $130K$120K$11K$90K 990 PDF

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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 $165,131 across 6 lines filed
Lines not itemized here account for $149,306 of total revenue; see the IRS return.
VIII-1b Membership dues$6,179
VIII-1c Fundraising events$434
VIII-1f All other contributions, gifts and grants$7,447
VIII-1h Total contributions, gifts and grants$14,060
VIII-6 Net rental income or loss$1,765
VIII-12 Total revenue$165,131
Part IX · Statement of functional expenses $148,044 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$2,227
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$82,484
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$7,093
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$598
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$215
IX-13 Office expensesPrograms $150$3,427
IX-14 Information technology$200
IX-15 Royalties$0
IX-16 Occupancy$25,066
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$83
IX-20 Interest$0
IX-21 Payments to affiliates$6,085
IX-22 Depreciation, depletion and amortization$1,964
IX-23 Insurance$16,479
IX-24 Other expenses (24a–d)$2,123
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $150$148,044
Part X · Balance sheet $107,170 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $42,495$59,113
X-8 Inventories for sale or useStart of year $1,000$1,000
X-10c Land, buildings and equipment, netStart of year $49,021$47,057
X-16 Total assetsStart of year $92,516$107,170
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $92,516$107,170
X-32 Total net assets or fund balancesStart of year $92,516$107,170
X-33 Total liabilities and net assetsStart of year $92,516$107,170
Part XI · Reconciliation of net assets $107,170 net assets at year end
XI-1 Total revenue$165,131
XI-2 Total expenses$148,044
XI-3 Revenue less expenses$17,087
XI-4 Net assets at start of year$92,516
XI-8 Prior period adjustments−$2,433
XI-10 Net assets at end of year$107,170

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

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