Army Engineer Association INC FY2021 filing

Tax-deductible

Ft Leonard Wd, MO501(c)(3)Since 1991Arts & CultureEIN 54-1615466Revenue $462K in FY2021

On file with the IRSarmyengineer.comPo Box 634, 65473-0634 · Ft Leonard Wd, MOTax-exempt since Apr 1992Publicly supported — 509(a)(2)

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Educational programs & services for Army Engineers.

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
$140K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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 surplus $50K a year · 8% 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
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$140K
to officers and key staff · 38% of spending
Concern: pay to officers and key staff is 38% of spending; over 30%.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 14.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $46
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$140K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 15 voting members
Looks good: 13 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$462K
Spent
$366K
To programs
59%
Net assets
$533K
By yearFY2021–FY2025
Revenue
$462K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$462K
FY2022$602K
FY2023$667K
FY2024$550K
FY2025$796K
Expenses
$366K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$366K
FY2022$448K
FY2023$552K
FY2024$658K
FY2025$804K
Net assets
$533K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$533K
FY2022$688K
FY2023$803K
FY2024$694K
FY2025$686K

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

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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 Apr 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $215K Management & general 33% · $119K Fundraising 9% · $32K

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

15 people listed on the 990; $140K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$81,658Pt VII · Sec A
Director, Regimental
$58,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Col James Rector’s $85K as Executive Director is at the 79th percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Col James Rector$85,000$35,417———
Col David Theisen Ret——$82,500$82,500$81,658
Csm John Rather Ret——$59,500$59,250$58,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aYes

Programs and updates

Provides educational programs and services for Army Engineers.

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Provided by the organization

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1 program · $215K · in their own filed words · FY2020
01

Preserves and fosters history and traditions of Army engineering through educational programs, museum exhibits, and displays. Execute scientific and engineering programs and provide similar services to approximately 1600 individuals and 145 organizations provide educational opportunities and achievement awards to approximately 500…

$215Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$46
Grants paid · 6 grants · $48K · 2020–2024
Unitemized GrantFY2024$11,000
Unitemized GrantFY2023$9,000
Unitemized GrantFY2022$8,000
Unitemized GrantFY2021$6,000
Unitemized GrantFY2020$8,000
Unitemized GrantFY2020$6,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$462K
Ln 12
Gifts and grantsLn 1h$219K
Other incomeLn 4–11$207K
Fees for servicesLn 2g$34K
Money outPt IX
$366K
Ln 25
Programscol B$215K
Managementcol C$119K
Fundraisingcol D$32K
Owns and owesPt X
$533K
net assets · Ln 32
Cash and savingsLn 1–2$447K
Total assetsLn 16$673K
LiabilitiesLn 26$140K
PeoplePt VI, VII
15
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$219K
Government grantsLn 1e$57K
Fees for servicesLn 2g$34K
Investment incomeLn 3$1K
Other incomeLn 4–11$207K
Total revenueLn 12$462K
Assets in detailPt X, end of year
CashLn 1$447K
SavingsLn 2$0
Cash and savings togetherLn 1–2$447K
Land, buildings, equipmentLn 10c$4K
Other assetsLn 15$66K
Total assetsLn 16$673K
LiabilitiesLn 26$140K
Net assetsLn 32$533K
OperationsPt I, VI
EmployeesI 59
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$423K$447K
Land, buildings, equipmentLn 10c$4K$4K
Total assetsLn 16$639K$673K
LiabilitiesLn 26$109K$140K
Net assetsLn 32$530K$533K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$14K$14K
Pay of current officers, directors and key staffLn 5$140K$77K$49K$14K
Other salaries and wagesLn 7$106K$58K$37K$11K
Payroll taxesLn 10$19K$10K$6K$2K
Accounting feesLn 11c$8K$4K$4K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$5K$5K
Information technologyLn 14$18K$9K$9K
OccupancyLn 16$2K$950$950
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$318$175$111$32
InsuranceLn 23$6K$3K$3K
Other expenses (24a–d)Ln 24$43K$38K$5K$398
Total functional expensesLn 25$366K$215K$119K$32K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $796K$804K−$8K$686K 990 PDF
FY2024 $550K$658K−$109K$694K 990 PDF
FY2023 $667K$552K$115K$803K 990 PDF
FY2022 $602K$448K$154K$688K 990 PDF
FY2021 Viewing $462K$366K$96K$533K 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 FY2021 990 (6 parts)
Part I · Summary $461,977 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $202,992$219,187
I-9 Program service revenuePrior year $265,766$34,175
I-10 Investment incomePrior year $2,207$1,344
I-11 Other revenuePrior year $72,201$207,271
I-12 Total revenuePrior year $543,166$461,977
I-13 Grants and similar amounts paidPrior year $9,000$14,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $324,134$263,795
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $194,523$88,198
I-18 Total expensesPrior year $527,657$365,993
I-19 Revenue less expensesPrior year $15,509$95,984
Part VI · Governance 13 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $461,977 across 8 lines filed
Lines not itemized here account for $172,693 of total revenue; see the IRS return.
VIII-1b Membership dues$64,420
VIII-1e Government grants$56,600
VIII-1f All other contributions, gifts and grants$98,167
VIII-1h Total contributions, gifts and grants$219,187
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $34,175$34,175
VIII-3 Investment incomeExcluded from tax $1,344$1,344
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $33,748 · Excluded from tax $830$34,578
VIII-12 Total revenueRelated to mission $206,868 · Unrelated business $33,748 · Excluded from tax $2,174$461,977
Part IX · Statement of functional expenses $365,993 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $14,000$14,000
IX-5 Pay of current officers, directors and key staffPrograms $76,812 · Management $48,880 · Fundraising $13,966$139,658
IX-7 Other salaries and wagesPrograms $58,099 · Management $36,973 · Fundraising $10,563$105,635
IX-10 Payroll taxesPrograms $10,176 · Management $6,476 · Fundraising $1,850$18,502
IX-11c Accounting feesPrograms $3,988 · Management $3,987$7,975
IX-12 Advertising and promotionFundraising $4,787$4,787
IX-13 Office expensesManagement $5,126$5,126
IX-14 Information technologyPrograms $8,949 · Management $8,949$17,898
IX-16 OccupancyPrograms $950 · Management $950$1,900
IX-19 Conferences, conventions and meetingsPrograms $1,061$1,061
IX-22 Depreciation, depletion and amortizationPrograms $175 · Management $111 · Fundraising $32$318
IX-23 InsurancePrograms $2,820 · Management $2,821$5,641
IX-24 Other expenses (24a–d)Programs $37,988 · Management $5,106 · Fundraising $398$43,492
IX-25 Total functional expensesPrograms $215,018 · Management $119,379 · Fundraising $31,596$365,993
Part X · Balance sheet $673,214 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $335,943$446,605
X-2 Savings and temporary cash investmentsStart of year $87,000$0
X-4 Accounts receivableStart of year $16,322$11,975
X-8 Inventories for sale or useStart of year $128,360$144,011
X-10c Land, buildings and equipment, netStart of year $4,442$4,123
X-15 Other assetsStart of year $66,500$66,500
X-16 Total assetsStart of year $638,567$673,214
X-17 Accounts payable and accrued expensesStart of year $18,180$12,255
X-19 Deferred revenueStart of year $34,000$73,025
X-24 Unsecured notes and loans payableStart of year $56,600$54,688
X-26 Total liabilitiesStart of year $108,780$139,968
X-27 Net assets without donor restrictionsStart of year $426,427$451,069
X-28 Net assets with donor restrictionsStart of year $103,360$82,177
X-32 Total net assets or fund balancesStart of year $529,787$533,246
X-33 Total liabilities and net assetsStart of year $638,567$673,214
Part XI · Reconciliation of net assets $533,246 net assets at year end
XI-1 Total revenue$461,977
XI-2 Total expenses$365,993
XI-3 Revenue less expenses$95,984
XI-4 Net assets at start of year$529,787
XI-8 Prior period adjustments−$92,525
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$533,246

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

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