American Legion Post #99 EIN 85-0168430 Form 990 (PDF) Claim this org

American Legion Post #99

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Helps veterans socialize and recreate with comrades. For fiscal year 2025 it reported $195K in revenue, $168K in expenses, and $989K in net assets.Pt I

Founded
1955
Type
Mutual-benefit / member-serving · Nonprofit
Location
Albuquerque, NM
Website
americanlegion.org
Filings
6 on file (2020–2025)
Revenue
$195KFY2025
Expenses
$168K
Net assets
$989K
People
8
Filings
6
Updates
0
More identity details & actions ⌄
EIN  85-0168430 Mutual-benefit / member-serving Albuquerque, NM Founded 1955
Form 990 (PDF)
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Size
$100K–1M
What they do
Helps veterans socialize and recreate with comrades.
Leadership
Ben Martinez · Trustee
Money in and out
$195K revenue, $168K expenses
Bottom line
+14% surplus margin
Reported financial activity · FY2025
Total revenue
$195K
Pt VIII · Ln 12
Total expenses
$168K
Pt IX · Ln 25
Net assets
$989K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $27K
Where spending went · Part IX cols B–D
Program services $1.00
Surplus margin
+14%
revenue over expenses, this year▲ +834% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$195K
FY2025▲ +10%
Expenses
$168K
FY2025▼ -4%
Total assets
$991K
FY2025▲ +3%
Total liabilities
$2K
FY2025▲ +5%
Total revenue
$195K
Pt VIII · Ln 12
Total expenses
$168K
Pt IX · Ln 25
Net assets
$989K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$27K
Total assetsPt X · Ln 16$991K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CAmerican Legion Post #99
EINHdr · item D85-0168430
Principal addressHdr · item CAlbuquerque, NM
WebsiteHdr · item Jamericanlegion.org
Year of formationHdr · item L1955
State of legal domicileHdr · item MNM
Exempt statusHdr · item I501(c)(19) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFMar 1946

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$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
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

2 program services account for $168K of program spending, described in the organization's own filed words · FY2025.
01

The majority of our efforts were the operation of our Canteen as a place for recreation and socialization with comrades and family.

$147Kprogram expense
02

Provided financial support to Civic, Educational, and Veteran's programs in our community.

$22Kprogram expense

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Statement of Revenue

Part VIII
Other revenue$170K · 87%
Contributions & grants$25K · 13%
Other revenue87%$170K
Contributions & grants13%$25K
Investment income$10
Total revenueLn 12$195K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$168K
Total functional expensesLn 25$168K

Balance Sheet

Part X · end of year
CashLn 1$89K
Total assetsLn 16$991K
Total liabilitiesLn 26$2K
Total net assetsLn 32$989K
Months of cash on handcomputed6.3

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $89K · Operating expenses/yr $168K
6.3 months
Where the money goes
Program services
Program services $0 · Total expenses $168K
not reported
Management & General
Management & general $0 · Total expenses $168K
not reported
Fundraising
Fundraising $0 · Total expenses $168K
not reported
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $28K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $25K · Total revenue $195K
13%
Government reliance
Government grants $0 · Total revenue $195K
0%
Earned-income share
Program service revenue $0 · Total revenue $195K
0%
Investment reliance
Investment income $10 · Total revenue $195K
<0.01%
Program self-sufficiency
Program service revenue $0 · Total expenses $168K
0%
Growth & trend
Revenue growth (YoY)
This year $195K · Prior year $178K
+10%
Revenue CAGR
FY2020 $76K · FY2025 $195K
+21%
Net-asset trend (YoY)
End of year $989K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $195K · Expenses $168K
+14%
Liabilities-to-Assets
Total liabilities — · Total assets $991K
Net-asset ratio
Net assets $989K · Total assets $991K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $991K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Ben Martinez · Reported title Trustee · Highest reported compensation $0 · Total expenses $168K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $10K · Total expenses $168K
6%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%
Revenue growth 10%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$2K
Grants paid · 3 grants · $24K · 2021–2024
American Legion Department of NmNM · FY2024$9,495
American Legion Department of NmNM · FY2023$6,461
American Legion Dept of NmNM · FY2021$8,153

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$195K revenue · viewing · ⤓ 990 PDF
FY2024$178K revenue · ⤓ 990 PDF
FY2023$157K revenue · ⤓ 990 PDF
FY2022$76K revenue · ⤓ 990 PDF
FY2021$776K revenue · ⤓ 990 PDF
FY2020$76K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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