Legion Villa INC

Not tax-deductible

Bozeman, MT501(c)(4) EIN 81-0372254Revenue $820K in FY2025

On file with the IRS1215 Durston Rd, 59715-2797 · Bozeman, MTTax-exempt since Jan 1978

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Provides 60 units of low income housing to the elderly and handicapped

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
83¢ of each $1 spent went to programs.
Run by 3 volunteers and 4 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)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
6 of 6
filings with a surplus
Average surplus $202K a year · 30% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
19 mo
of spending, in cash
Looks good: 19.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$58K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$820K
+4% vs prior year
Spent
$571K
To programs
83%
Net assets
$1.9M
By yearFY2020–FY2025
Revenue
$820K
FY2025▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$486K
FY2021$546K
FY2022$709K
FY2023$731K
FY2024$785K
FY2025$820K
Expenses
$571K
FY2025▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$384K
FY2021$415K
FY2022$420K
FY2023$513K
FY2024$562K
FY2025$571K
Net assets
$1.9M
FY2025▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2020$787K
FY2021$919K
FY2022$1.2M
FY2023$1.4M
FY2024$1.6M
FY2025$1.9M

From the FY2025 Form 990 (year ending July 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1978.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $473K Management & general 17% · $98K

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

5 people listed on the 990; $83K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$83,468Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Janet Argrew$83,468$75,276$70,964$63,310$59,267$54,788

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 15aNo

Programs and updates

Offers affordable housing for elderly and disabled individuals.

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Provided by the organization

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1 program · $473K · in their own filed words · FY2024
01

Provides 60 units of low income housing to the elderly and the handicapped in bozeman, montana. Revenues reported above consist of tenant assistance payments, rent collections, laundry and vending income, and other miscellaneous tenant charges.

$473Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 2 grants · $15K · 2023–2023
Bozeman Baseball INCMT · FY2023$7,500
Gallatin Valley Food BankMT · FY2023$7,500

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$820K
Ln 12
Fees for servicesLn 2g$796K
Investment incomeLn 3$24K
Money outPt IX
$571K
Ln 25
Programscol B$473K
Managementcol C$98K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$917K
Total assetsLn 16$2.0M
LiabilitiesLn 26$58K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$796K
Investment incomeLn 3$24K
Total revenueLn 12$820K
Assets in detailPt X, end of year
CashLn 1$55K
SavingsLn 2$862K
Cash and savings togetherLn 1–2$917K
Land, buildings, equipmentLn 10c$1.0M
Other assetsLn 15$34K
Total assetsLn 16$2.0M
LiabilitiesLn 26$58K
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 54
VolunteersI 63
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aNo
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$929K$917K
Land, buildings, equipmentLn 10c$640K$1.0M
Total assetsLn 16$1.7M$2.0M
LiabilitiesLn 26$79K$58K
Net assetsLn 32$1.6M$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$96K$72K$24K
Other salaries and wagesLn 7$146K$122K$24K
Other employee benefitsLn 9$14K$12K$2K
Payroll taxesLn 10$21K$17K$4K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$13K$13K
Office expensesLn 13$17K$17K
TravelLn 17$3K$3K
Depreciation, depletion and amortizationLn 22$78K$78K
InsuranceLn 23$29K$24K$5K
Other expenses (24a–d)Ln 24$150K$145K$6K
Total functional expensesLn 25$571K$473K$98K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $820K$571K$249K$1.9M 990 PDF
FY2024 $785K$562K$223K$1.6M 990 PDF
FY2023 $731K$513K$218K$1.4M 990 PDF
FY2022 $709K$420K$289K$1.2M 990 PDF
FY2021 $546K$415K$132K$919K 990 PDF
FY2020 $486K$384K$102K$787K 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 FY2025 990 (6 parts)
Part I · Summary $819,820 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $761,486$795,872
I-10 Investment incomePrior year $23,359$23,948
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $784,845$819,820
I-13 Grants and similar amounts paidPrior year $15,000$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $255,401$276,651
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $291,161$294,336
I-18 Total expensesPrior year $561,562$570,987
I-19 Revenue less expensesPrior year $223,283$248,833
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
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-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $819,820 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $795,872$795,872
VIII-3 Investment incomeExcluded from tax $23,948$23,948
VIII-12 Total revenueRelated to mission $795,872 · Unrelated business $0 · Excluded from tax $23,948$819,820
Part IX · Statement of functional expenses $570,987 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $71,849 · Management $23,950$95,799
IX-7 Other salaries and wagesPrograms $121,603 · Management $24,164$145,767
IX-9 Other employee benefitsPrograms $12,030 · Management $2,119$14,149
IX-10 Payroll taxesPrograms $16,823 · Management $4,113$20,936
IX-11b Legal feesPrograms $3,853$3,853
IX-11c Accounting feesManagement $12,504$12,504
IX-13 Office expensesManagement $17,098$17,098
IX-17 TravelManagement $3,469$3,469
IX-22 Depreciation, depletion and amortizationPrograms $78,052$78,052
IX-23 InsurancePrograms $24,350 · Management $4,776$29,126
IX-24 Other expenses (24a–d)Programs $144,504 · Management $5,730$150,234
IX-25 Total functional expensesPrograms $473,064 · Management $97,923 · Fundraising $0$570,987
Part X · Balance sheet $1,956,583 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $146,951$55,121
X-2 Savings and temporary cash investmentsStart of year $781,836$861,687
X-4 Accounts receivableStart of year $3,151$1,365
X-9 Prepaid expenses and deferred chargesStart of year $123,400$3,734
X-10c Land, buildings and equipment, netStart of year $640,040$1,001,157
X-15 Other assetsStart of year $33,539$33,519
X-16 Total assetsStart of year $1,728,917$1,956,583
X-17 Accounts payable and accrued expensesStart of year $54,714$32,545
X-19 Deferred revenueStart of year $1,229$1,596
X-25 Other liabilitiesStart of year $23,017$23,652
X-26 Total liabilitiesStart of year $78,960$57,793
X-27 Net assets without donor restrictionsStart of year $1,649,957$1,898,790
X-32 Total net assets or fund balancesStart of year $1,649,957$1,898,790
X-33 Total liabilities and net assetsStart of year $1,728,917$1,956,583
Part XI · Reconciliation of net assets $1,898,790 net assets at year end
XI-1 Total revenue$819,820
XI-2 Total expenses$570,987
XI-3 Revenue less expenses$248,833
XI-4 Net assets at start of year$1,649,957
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,898,790

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

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