American Legion Post 40 FY2023 filing

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To help veterans

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 51-0175271) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
0¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
3 of 5
filings with a surplus
Average deficit $7K a year · 4% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0.4%
of spending
0.4% of spending went to programs.
Pt IX · Ln 25 · col B
1.7 mo
of spending, in cash
1.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
10
of 10 voting members
10 of 10 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$136K
+28% vs prior year
Spent
$167K
To programs
0.4%
Net assets
$79K
By yearFY2021–FY2025
Revenue
$136K
FY2023▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2021$130K
FY2022$106K
FY2023$136K
FY2024$224K
FY2025$165K
Expenses
$167K
FY2023▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2021$120K
FY2022$156K
FY2023$167K
FY2024$205K
FY2025$148K
Net assets
$79K
FY2023▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2021$90K
FY2022$69K
FY2023$79K
FY2024$93K
FY2025$107K

From the FY2023 Form 990 (year ending June 2023) · see the original

You’re viewing the FY2023 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

0 cents of each dollar spent went to programs.

Program services 0% · $720 Fundraising 1% · $2K

Form 990 Part IX, line 25, columns B–D. 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 (FY2022); the FY2023 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
Adjutant
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
See American Legion Post 40 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 15aNo

Programs and updates

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

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3 programs · $720 · in their own filed words · FY2022
01

Pool table events

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 51-0175271) · Dispute this line
$620program expense
02

Dart games

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 51-0175271) · Dispute this line
$100program expense
03

Cans for vets

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 51-0175271) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$136K
Ln 12
Other incomeLn 4–11$125K
Gifts and grantsLn 1h$10K
Money outPt IX
$167K
Ln 25
Programscol B$720
Fundraisingcol D$2K
Owns and owesPt X
$79K
net assets · Ln 32
Cash and savingsLn 1–2$23K
Total assetsLn 16$79K
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$10K
Fundraising eventsLn 1c$2K
Other incomeLn 4–11$125K
Total revenueLn 12$136K
Assets in detailPt X, end of year
CashLn 1$23K
Cash and savings togetherLn 1–2$23K
Inventories for sale or useLn 8$1K
Land, buildings, equipmentLn 10c$55K
Total assetsLn 16$79K
LiabilitiesLn 26$0
Net assetsLn 32$79K
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 FY23End FY23
Cash and savingsLn 1–2$6K$23K
Land, buildings, equipmentLn 10c$62K$55K
Total assetsLn 16$69K$79K
LiabilitiesLn 26$0$0
Net assetsLn 32$69K$79K
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$883
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$86K
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$748
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$155
Office expensesLn 13$4K$720
Information technologyLn 14$398
RoyaltiesLn 15$0
OccupancyLn 16$37K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$1K
InterestLn 20$0
Payments to affiliatesLn 21$5K
Depreciation, depletion and amortizationLn 22$7K
InsuranceLn 23$18K
All other expensesLn 24e$0
Total functional expensesLn 25$167K$720

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Nov 10, 2025 $165K$148K$17K$107K 990 PDF
FY2024Filed with the IRS Dec 19, 2024 $224K$205K$20K$93K 990 PDF
FY2023 ViewingFiled with the IRS Oct 3, 2023 $136K$167K−$31K$79K 990 PDF
FY2022Filed with the IRS Nov 8, 2022 $106K$156K−$50K$69K 990 PDF
FY2021Filed with the IRS Nov 11, 2021 $130K$120K$11K$90K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $135,647 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $17,157$10,197
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $89,048$125,450
I-12 Total revenuePrior year $106,205$135,647
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $985$883
I-15 Salaries and benefitsPrior year $82,175$93,010
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $72,812$73,119
I-18 Total expensesPrior year $155,972$167,012
I-19 Revenue less expensesPrior year −$49,767−$31,365
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $135,647 across 7 lines filed
Lines not itemized here account for $94,279 of total revenue; see the IRS return.
VIII-1b Membership dues$7,486
VIII-1c Fundraising events$1,551
VIII-1f All other contributions, gifts and grants$1,160
VIII-1h Total contributions, gifts and grants$10,197
VIII-6 Net rental income or loss$7,710
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$23,461
VIII-12 Total revenue$135,647
Part IX · Statement of functional expenses $167,012 across 29 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$883
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$85,992
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$7,018
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$748
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$155
IX-13 Office expensesPrograms $720$4,014
IX-14 Information technology$398
IX-15 Royalties$0
IX-16 Occupancy$36,818
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$1,432
IX-20 Interest$0
IX-21 Payments to affiliates$4,748
IX-22 Depreciation, depletion and amortization$6,853
IX-23 Insurance$17,953
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $720$167,012
Part X · Balance sheet $79,385 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $6,142$23,296
X-8 Inventories for sale or useStart of year $1,000$1,000
X-10c Land, buildings and equipment, netStart of year $61,942$55,089
X-16 Total assetsStart of year $69,084$79,385
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $69,084$79,385
X-32 Total net assets or fund balancesStart of year $69,084$79,385
X-33 Total liabilities and net assetsStart of year $69,084$79,385
Part XI · Reconciliation of net assets $79,385 net assets at year end
XI-1 Total revenue$135,647
XI-2 Total expenses$167,012
XI-3 Revenue less expenses−$31,365
XI-4 Net assets at start of year$69,084
XI-8 Prior period adjustments$26,647
XI-9 Other changes in net assets$15,019
XI-10 Net assets at end of year$79,385

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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