To help veterans

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

FY2021 · 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
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
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
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$130K
Spent
$120K
Net assets
$90K
By yearFY2021–FY2025
Revenue
$130K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$130K
FY2022$106K
FY2023$136K
FY2024$224K
FY2025$165K
Expenses
$120K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$120K
FY2022$156K
FY2023$167K
FY2024$205K
FY2025$148K
Net assets
$90K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$90K
FY2022$69K
FY2023$79K
FY2024$93K
FY2025$107K

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 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

Where the money goes

What each dollar paid for.

Fundraising 2% · $3K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 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
$0Pt VII · Sec A
1st Vice Commander
$0Pt VII · Sec A
2nd Vice Commander
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Sgt-At-Arms
$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.

Questions for American Legion Post 40

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Provided by the organization

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3 programs · in their own filed words · FY2020
01

Yard sale and other fund raiser

Pt IX · col B
02

Darts and pool table events

Pt IX · col B
03

Cans for vets

Pt IX · col B

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$130K
Ln 12
Other incomeLn 4–11$114K
Gifts and grantsLn 1h$17K
Money outPt IX
$120K
Ln 25
Fundraisingcol D$3K
Owns and owesPt X
$90K
net assets · Ln 32
Cash and savingsLn 1–2$22K
Total assetsLn 16$90K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$17K
Fundraising eventsLn 1c$3K
Other incomeLn 4–11$114K
Total revenueLn 12$130K
Assets in detailPt X, end of year
CashLn 1$22K
Cash and savings togetherLn 1–2$22K
Land, buildings, equipmentLn 10c$67K
Total assetsLn 16$90K
LiabilitiesLn 26$0
Net assetsLn 32$90K
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 FY21End FY21
Cash and savingsLn 1–2$2K$22K
Land, buildings, equipmentLn 10c$60K$67K
Total assetsLn 16$63K$90K
LiabilitiesLn 26$0$0
Net assetsLn 32$63K$90K
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$48K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$4K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$15
Office expensesLn 13$4K
Information technologyLn 14$160
RoyaltiesLn 15$0
OccupancyLn 16$19K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$474
InterestLn 20$0
Payments to affiliatesLn 21$5K
Depreciation, depletion and amortizationLn 22$10K
InsuranceLn 23$9K
Other expenses (24a–d)Ln 24$15K
All other expensesLn 24e$0
Total functional expensesLn 25$120K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $130K$120K$11K$90K 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 FY2021 990 (6 parts)
Part I · Summary $130,376 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $28,845$16,680
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $85,606$113,696
I-12 Total revenuePrior year $114,451$130,376
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $5,096$1,700
I-15 Salaries and benefitsPrior year $63,383$52,466
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $59,003$65,686
I-18 Total expensesPrior year $127,482$119,852
I-19 Revenue less expensesPrior year −$13,031$10,524
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $130,376 across 6 lines filed
Lines not itemized here account for $102,141 of total revenue; see the IRS return.
VIII-1b Membership dues$7,437
VIII-1c Fundraising events$2,710
VIII-1f All other contributions, gifts and grants$6,533
VIII-1h Total contributions, gifts and grants$16,680
VIII-6 Net rental income or loss$11,555
VIII-12 Total revenue$130,376
Part IX · Statement of functional expenses $119,852 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$1,700
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$48,385
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$4,081
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$1,911
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$15
IX-13 Office expenses$4,445
IX-14 Information technology$160
IX-15 Royalties$0
IX-16 Occupancy$19,158
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$474
IX-20 Interest$0
IX-21 Payments to affiliates$4,965
IX-22 Depreciation, depletion and amortization$9,663
IX-23 Insurance$9,423
IX-24 Other expenses (24a–d)$15,472
IX-24e All other expenses$0
IX-25 Total functional expenses$119,852
Part X · Balance sheet $90,209 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $2,136$22,323
X-8 Inventories for sale or useStart of year $1,000$1,000
X-10c Land, buildings and equipment, netStart of year $59,714$66,886
X-16 Total assetsStart of year $62,850$90,209
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $62,850$90,209
X-32 Total net assets or fund balancesStart of year $62,850$90,209
X-33 Total liabilities and net assetsStart of year $62,850$90,209
Part XI · Reconciliation of net assets $90,209 net assets at year end
XI-1 Total revenue$130,376
XI-2 Total expenses$119,852
XI-3 Revenue less expenses$10,524
XI-4 Net assets at start of year$62,850
XI-9 Other changes in net assets$16,835
XI-10 Net assets at end of year$90,209

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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