American Legion Post #99 FY2022 filing

Mutual-benefit / member-serving Albuquerque, NM Since 1955 EIN 85-0168430
Revenue
$76K
▼ -90%
FY2022 · Pt VIII · Ln 12
Expenses
$108K
▲ +31%
FY2022 · Pt IX · Ln 25
Net assets
$946K
FY2022 · Pt X · Ln 32
To programs
0%
FY2022 · Pt IX · col B
Revenue & expenses by yearFY2020–FY2025
Revenue
$76K
FY2022▼ -90%
Expenses
$108K
FY2022▲ +31%

Helps veterans socialize and recreate with comrades.

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Tax-deductible?
Yes
Per the IRS master file. Details →
Can I give now?
No revocation on IRS record
Not on the IRS revocation list. Details →
Filing up to date?
Yes — filed FY2025
Foundation funders?
1 funder — The Julia Foundation
$2K in the latest grant year. Details →
Spent on programs?
0% to programs
Form 990 Part IX, latest filing. Details →
Size and trend
$100K–1M
↓ -90% vs prior year Details →

Form 990 for the fiscal year ending December 2022 (IRS tax year 2022).


Helps veterans socialize and recreate with comrades.

Founded
1955
Type
Mutual-benefit / member-serving · Nonprofit
Location
Albuquerque, NM
Website
americanlegion.org
Filings
6 on file (2020–2022)
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →
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Provided by the organization

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Surplus margin
-42%
revenue over expenses, this year

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Summary of the Filing

Part I · fiscal year 2022 · Form 990
Total assets
$957K
FY2022▼ -3%
Total liabilities
$10K
FY2022▲ +64%
Revenue less expensesPt I · Ln 19−$32K
Total assetsPt X · Ln 16$957K
Program-expense ratioPt IX · col B0%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · 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
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
1st Vice Commander
$0Pt VII · Sec A
JR 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 $609K of program spending, described in the organization's own filed words · FY2022.
01

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

$598Kprogram expense
02

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

$10Kprogram expense

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Statement of Revenue

Part VIII
Other revenue$59K · 77%
Contributions & grants$17K · 22%
Other revenue77%$59K
Contributions & grants22%$17K
Investment income$349
Total revenueLn 12$76K

Balance Sheet

Part X · end of year
CashLn 1$163K
Total assetsLn 16$957K
Total liabilitiesLn 26$10K
Total net assetsLn 32$946K
Months of cash on handcomputed18.1

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $163K · Operating expenses/yr $108K
18.1 months
Where the money goes
Program services
Program services $0 · Total expenses $108K
not reported
Management & General
Management & general $0 · Total expenses $108K
not reported
Fundraising
Fundraising $0 · Total expenses $108K
not reported
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $23K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $17K · Total revenue $76K
22%
Government reliance
Government grants $0 · Total revenue $76K
0%
Earned-income share
Program service revenue $0 · Total revenue $76K
0%
Investment reliance
Investment income $349 · Total revenue $76K
+0.5%
Program self-sufficiency
Program service revenue $0 · Total expenses $108K
0%
Growth & trend
Revenue growth (YoY)
This year $76K · Prior year $776K
-90%
Net-asset trend (YoY)
End of year $946K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $76K · Expenses $108K
-42%
Liabilities-to-Assets
Total liabilities — · Total assets $957K
—
Net-asset ratio
Net assets $946K · Total assets $957K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $957K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Audi Miranda · Reported title Trustee · Highest reported compensation $0 · Total expenses $108K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $14K · Total expenses $108K
13%
Peer comparison

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

MetricThis orgPeer medianPercentile
Overhead ratio 0%——
Fundraising cost ratio 0%——
Revenue growth -90%——
Legal fee ratio 0.8%——
Accounting fee ratio 1%——

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 · ⤓ 990 PDF
FY2024$178K revenue · ⤓ 990 PDF
FY2023$157K revenue · ⤓ 990 PDF
FY2022$76K revenue · viewing · ⤓ 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) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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