105 Christopher J Lapka

IRS exemption revoked

Phoenix, AZ501(c)(19)Mutual / membership EIN 86-0667237Revenue $510K in FY2024

On file with the IRS1818 W Bell Rd Ste 100, 85023-3453 · Phoenix, AZTax-exempt since Mar 1946

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Providing various services to our veterans and their families.

10¢ of each $1 spent went to programs.
Run by 11 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $178K a year · 45% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
10%
of spending
Concern: 10% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
9 mo
of spending, in cash
Looks good: 9.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$52K
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 14 voting members
Concern: none of 14 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$510K
+79% vs prior year
Spent
$211K
To programs
10%
Net assets
$128K
By yearFY2022–FY2024
Revenue
$510K
FY2024▲ +79%
Tap a bar for its year
Revenue by fiscal year
FY2022$285K
FY2024$510K
Expenses
$211K
FY2024▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2022$229K
FY2024$211K
Net assets
$128K
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2022$121K
FY2024$128K

From the FY2024 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2021

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Where the money goes

10 cents of each dollar spent went to programs.

Program services 10% · $21K Management & general 83% · $175K Fundraising 7% · $14K

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

13 people listed on the 990.

Part VII, Section A · reportable compensation
Finance Officer
$0Pt VII · Sec A
Vice Commander
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
$0Pt VII · Sec A
Sergent of Arms
$0Pt VII · Sec A
See 105 Christopher J Lapka executive salaries →

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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

Supports veterans and their families with various services.

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Provided by the organization

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1 program · $2K · in their own filed words · FY2024
01

Music for service members

$2Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$510K
Ln 12
Other incomeLn 4–11$493K
Gifts and grantsLn 1h$18K
Money outPt IX
$211K
Ln 25
Programscol B$21K
Managementcol C$175K
Fundraisingcol D$14K
Owns and owesPt X
$128K
net assets · Ln 32
Cash and savingsLn 1–2$158K
Total assetsLn 16$181K
LiabilitiesLn 26$52K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Other incomeLn 4–11$493K
Gains on assetsLn 7$0
Total revenueLn 12$510K
Assets in detailPt X, end of year
CashLn 1$118K
SavingsLn 2$40K
Cash and savings togetherLn 1–2$158K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$181K
LiabilitiesLn 26$52K
Net assetsLn 32$128K
OperationsPt I, VI
EmployeesI 514
VolunteersI 611
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$77K$158K
Land, buildings, equipmentLn 10c$26K$0
Total assetsLn 16$123K$181K
LiabilitiesLn 26$123K$52K
Net assetsLn 32$0$128K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$12K$12K
Benefits paid to or for membersLn 4$4K$4K
Pay of current officers, directors and key staffLn 5$95K$95K
Other employee benefitsLn 9$3K$3K
Advertising and promotionLn 12$100$100
Office expensesLn 13$3K$3K
Information technologyLn 14$2K$2K
OccupancyLn 16$60K$60K
TravelLn 17$184$184
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$28K$17K$12K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$211K$21K$175K$14K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $510K$211K$300K$128K 990 PDF
FY2023 Not on file
FY2022 $285K$229K$57K$121K 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 FY2024 990 (6 parts)
Part I · Summary $510,165 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $25,100$17,513
I-9 Program service revenuePrior year $290$0
I-10 Investment income$0
I-11 Other revenuePrior year $263,360$492,652
I-12 Total revenuePrior year $288,750$510,165
I-13 Grants and similar amounts paidPrior year $4,255$12,000
I-14 Benefits paid to membersPrior year $8,700$3,700
I-15 Salaries and benefitsPrior year $94,652$97,452
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $114,890$97,459
I-18 Total expensesPrior year $222,497$210,611
I-19 Revenue less expensesPrior year $66,253$299,554
Part VI · Governance 0 of 14 board members independent, 3 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members0
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 $510,165 across 7 lines filed
Lines not itemized here account for $492,652 of total revenue; see the IRS return.
VIII-1b Membership dues$15,613
VIII-1f All other contributions, gifts and grants$1,400
VIII-1h Total contributions, gifts and grants$17,513
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$510,165
Part IX · Statement of functional expenses $210,611 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $12,000$12,000
IX-4 Benefits paid to or for membersPrograms $3,700$3,700
IX-5 Pay of current officers, directors and key staffManagement $94,652$94,652
IX-9 Other employee benefitsFundraising $2,800$2,800
IX-12 Advertising and promotionPrograms $100$100
IX-13 Office expensesPrograms $3,200$3,200
IX-14 Information technologyPrograms $2,200$2,200
IX-16 OccupancyManagement $60,084$60,084
IX-17 TravelManagement $184$184
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $3,600$3,600
IX-24 Other expenses (24a–d)Management $16,591 · Fundraising $11,500$28,091
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $21,200 · Management $175,111 · Fundraising $14,300$210,611
Part X · Balance sheet $180,650 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $76,802$118,413
X-2 Savings and temporary cash investments$39,992
X-8 Inventories for sale or useStart of year $20,245$22,245
X-10c Land, buildings and equipment, netStart of year $25,542$0
X-16 Total assetsStart of year $122,589$180,650
X-17 Accounts payable and accrued expensesStart of year $70,289$0
X-18 Grants payableStart of year $52,300$52,300
X-26 Total liabilitiesStart of year $122,589$52,300
X-32 Total net assets or fund balancesStart of year $0$128,350
X-33 Total liabilities and net assetsStart of year $122,589$180,650
Part XI · Reconciliation of net assets $128,350 net assets at year end
XI-1 Total revenue$510,165
XI-2 Total expenses$210,611
XI-3 Revenue less expenses$299,554
XI-4 Net assets at start of year$0
XI-10 Net assets at end of year$128,350

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

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