Army Engineer Association INC FY2024 filing

Tax-deductible

Ft Leonard Wd, MO501(c)(3)Since 1991Arts & CultureEIN 54-1615466Revenue $550K in FY2024

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.
64¢ of each $1 spent went to programs.
$35K 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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FY2024 · 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
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$35K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.8 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
$494K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$550K
-18% vs prior year
Spent
$658K
To programs
64%
Net assets
$694K
By yearFY2021–FY2025
Revenue
$550K
FY2024▼ -18%
Tap a bar for its year
Revenue by fiscal year
FY2021$462K
FY2022$602K
FY2023$667K
FY2024$550K
FY2025$796K
Expenses
$658K
FY2024▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2021$366K
FY2022$448K
FY2023$552K
FY2024$658K
FY2025$804K
Net assets
$694K
FY2024▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2021$533K
FY2022$688K
FY2023$803K
FY2024$694K
FY2025$686K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 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

64 cents of each dollar spent went to programs.

Program services 64% · $420K Management & general 30% · $197K Fundraising 6% · $41K

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

14 people listed on the 990; $35K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$35,417Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$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 · $420K · in their own filed words · FY2023
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…

$420Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$550K
Ln 12
Gifts and grantsLn 1h$217K
Other incomeLn 4–11$186K
Fees for servicesLn 2g$144K
Money outPt IX
$658K
Ln 25
Programscol B$420K
Managementcol C$197K
Fundraisingcol D$41K
Owns and owesPt X
$694K
net assets · Ln 32
Cash and savingsLn 1–2$865K
Total assetsLn 16$1.2M
LiabilitiesLn 26$494K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$217K
Fees for servicesLn 2g$144K
Investment incomeLn 3$3K
Other incomeLn 4–11$186K
Total revenueLn 12$550K
Assets in detailPt X, end of year
CashLn 1$763K
SavingsLn 2$103K
Cash and savings togetherLn 1–2$865K
Land, buildings, equipmentLn 10c$44K
Other assetsLn 15$66K
Total assetsLn 16$1.2M
LiabilitiesLn 26$494K
Net assetsLn 32$694K
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 FY24End FY24
Cash and savingsLn 1–2$572K$865K
Land, buildings, equipmentLn 10c$53K$44K
Total assetsLn 16$857K$1.2M
LiabilitiesLn 26$55K$494K
Net assetsLn 32$803K$694K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$9K$9K
Pay of current officers, directors and key staffLn 5$146K$80K$51K$15K
Other salaries and wagesLn 7$194K$107K$68K$19K
Payroll taxesLn 10$43K$24K$15K$4K
Accounting feesLn 11c$8K$4K$4K
Office expensesLn 13$14K$14K
Information technologyLn 14$16K$8K$8K
OccupancyLn 16$1K$550$550
TravelLn 17$18K$18K
Conferences, conventions and meetingsLn 19$8K$8K
Depreciation, depletion and amortizationLn 22$8K$5K$3K$839
InsuranceLn 23$6K$3K$3K
Other expenses (24a–d)Ln 24$187K$172K$13K$2K
Total functional expensesLn 25$658K$420K$197K$41K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $796K$804K−$8K$686K 990 PDF
FY2024 Viewing $550K$658K−$109K$694K 990 PDF
FY2023 $667K$552K$115K$803K 990 PDF
FY2022 $602K$448K$154K$688K 990 PDF
FY2021 $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 FY2024 990 (6 parts)
Part I · Summary $549,980 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $246,870$216,767
I-9 Program service revenuePrior year $194,912$144,354
I-10 Investment incomePrior year $372$2,854
I-11 Other revenuePrior year $225,208$186,005
I-12 Total revenuePrior year $667,362$549,980
I-13 Grants and similar amounts paidPrior year $8,000$9,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $297,999$383,645
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $246,450$265,855
I-18 Total expensesPrior year $552,449$658,500
I-19 Revenue less expensesPrior year $114,913−$108,520
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
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 $549,980 across 6 lines filed
Lines not itemized here account for $177,797 of total revenue; see the IRS return.
VIII-1b Membership dues$109,472
VIII-1f All other contributions, gifts and grants$107,295
VIII-1h Total contributions, gifts and grants$216,767
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $144,354$144,354
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $725 · Excluded from tax $10,337$11,062
VIII-12 Total revenueRelated to mission $319,297 · Unrelated business $725 · Excluded from tax $13,191$549,980
Part IX · Statement of functional expenses $658,500 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $9,000$9,000
IX-5 Pay of current officers, directors and key staffPrograms $80,482 · Management $51,216 · Fundraising $14,633$146,331
IX-7 Other salaries and wagesPrograms $106,620 · Management $67,849 · Fundraising $19,385$193,854
IX-10 Payroll taxesPrograms $23,903 · Management $15,211 · Fundraising $4,346$43,460
IX-11c Accounting feesPrograms $4,001 · Management $4,001$8,002
IX-13 Office expensesManagement $14,216$14,216
IX-14 Information technologyPrograms $7,756 · Management $7,756$15,512
IX-16 OccupancyPrograms $550 · Management $550$1,100
IX-17 TravelManagement $18,002$18,002
IX-19 Conferences, conventions and meetingsPrograms $7,727$7,727
IX-22 Depreciation, depletion and amortizationPrograms $4,619 · Management $2,939 · Fundraising $839$8,397
IX-23 InsurancePrograms $3,042 · Management $3,043$6,085
IX-24 Other expenses (24a–d)Programs $172,368 · Management $12,622 · Fundraising $1,824$186,814
IX-25 Total functional expensesPrograms $420,068 · Management $197,405 · Fundraising $41,027$658,500
Part X · Balance sheet $1,187,794 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $572,011$762,886
X-2 Savings and temporary cash investments$102,584
X-4 Accounts receivableStart of year $27,410$41,145
X-8 Inventories for sale or useStart of year $139,026$139,026
X-9 Prepaid expenses and deferred charges$31,185
X-10c Land, buildings and equipment, netStart of year $52,549$44,468
X-15 Other assetsStart of year $66,500$66,500
X-16 Total assetsStart of year $857,496$1,187,794
X-17 Accounts payable and accrued expensesStart of year $7,605$323,018
X-19 Deferred revenueStart of year $47,365$170,770
X-26 Total liabilitiesStart of year $54,970$493,788
X-27 Net assets without donor restrictionsStart of year $720,572$612,052
X-28 Net assets with donor restrictionsStart of year $81,954$81,954
X-32 Total net assets or fund balancesStart of year $802,526$694,006
X-33 Total liabilities and net assetsStart of year $857,496$1,187,794
Part XI · Reconciliation of net assets $694,006 net assets at year end
XI-1 Total revenue$549,980
XI-2 Total expenses$658,500
XI-3 Revenue less expenses−$108,520
XI-4 Net assets at start of year$802,526
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$694,006

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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