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American Legion Post Smith Capehart Post 140

Organization summary

Type of Nonprofit

Designated as a Posts or organizations of past or present members of the armed forces.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$80.8k (2023)

Expenses
$113k (2023)

Total Assets
$423k (2023)

Total Liabilities
$2.21k (2023)

Source: Form 990 tax filings from 2010 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$80,844
Expenses
$112,762
Net Income
-$31,918
Net Assets
$420,985
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,178
3.9%
Program Services $0
Investment Income $6,726
8.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $150
0.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $81,044
> 100%
Other Revenue $103
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $47,480
42.1%
Assets/Debt
Total Assets $423,195
Total Liabilities $2,210
Net Assets $420,985
Compensation
Key Employees and Officers Compensation Related Other
David Sigman (Commander) $0 $0 $0
Ron Roush (Finance Officer) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$88,174
Expenses
$113,865
Net Income
-$25,691
Net Assets
$452,903
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,945
4.5%
Program Services $0
Investment Income $1,299
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $95,619
> 100%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $48,375
42.5%
Assets/Debt
Total Assets $454,995
Total Liabilities $2,092
Net Assets $452,903
Compensation
Key Employees and Officers Compensation Related Other
David Sigman (Commander) $0 $0 $0
Ron Roush (Finance Officer) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$103,260
Expenses
$127,014
Net Income
-$23,754
Net Assets
$478,594
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,336
6.1%
Program Services $0
Investment Income $3,103
3.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $100,076
96.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $48,329
38.1%
Assets/Debt
Total Assets $480,660
Total Liabilities $2,066
Net Assets $478,594
Compensation
Key Employees and Officers Compensation Related Other
David Sigman (Commander) $0 $0 $0
Ron Roush (Finance Officer) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$72,643
Expenses
$104,219
Net Income
-$31,576
Net Assets
$502,348
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,653
6.4%
Program Services $0
Investment Income $4,858
6.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $71,237
98.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $38,602
37.0%
Assets/Debt
Total Assets $503,974
Total Liabilities $1,626
Net Assets $502,348
Compensation
Key Employees and Officers Compensation Related Other
Larry Burns (Commander) $0 $0 $0
Ron Roush (Finance Officer) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$115,489
Expenses
$136,746
Net Income
-$21,257
Net Assets
$533,924
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,837
5.9%
Program Services $0
Investment Income $4,868
4.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $111,983
97.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $52,473
38.4%
Assets/Debt
Total Assets $536,364
Total Liabilities $2,440
Net Assets $533,924
Compensation
Key Employees and Officers Compensation Related Other
Larry Burns (Commander) $0 $0 $0
Ron Roush (Finance Officer) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$107,437
Expenses
$128,964
Net Income
-$21,527
Net Assets
$555,181
Notable Sources of Revenue Percent of Total Revenue
Contributions $7,432
6.9%
Program Services $0
Investment Income $4,792
4.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $600
0.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $96,803
90.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $51,493
39.9%
Assets/Debt
Total Assets $558,231
Total Liabilities $3,050
Net Assets $555,181
Compensation
Key Employees and Officers Compensation Related Other
Larry Burns (Commander) $0 $0 $0
Ron Roush (Finance Officer) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$116,698
Expenses
$119,577
Net Income
-$2,879
Net Assets
$576,708
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,963
6.0%
Program Services $0
Investment Income $4,417
3.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $107,516
92.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $44,613
37.3%
Assets/Debt
Total Assets $580,254
Total Liabilities $3,546
Net Assets $576,708
Compensation
Key Employees and Officers Compensation Related Other
David Sigman (Commander) $0 $0 $0
Ron Roush (Finance Officer) $0 $0 $0
Larry Burns (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$126,066
Expenses
$112,628
Net Income
$13,438
Net Assets
$579,587
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,895
5.5%
Program Services $0
Investment Income $2,531
2.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $123,915
98.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $45,428
40.3%
Assets/Debt
Total Assets $582,454
Total Liabilities $2,867
Net Assets $579,587
Compensation
Key Employees and Officers Compensation Related Other
Larry Burns (Commander) $0 $0 $0
Ron Roush (Finance Officer) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$123,838
Expenses
$105,585
Net Income
$18,253
Net Assets
$566,149
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,961
4.8%
Program Services $0
Investment Income $1,116
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $117,007
94.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $650
0.6%
Professional Fundraising Fees $0
Other Salaries and Wages $37,844
35.8%
Assets/Debt
Total Assets $568,582
Total Liabilities $2,433
Net Assets $566,149
Compensation
Key Employees and Officers Compensation Related Other
Ron Roush (Finance Officer) $650 $0 $0
David Sigman (Commander) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$123,779
Expenses
$105,708
Net Income
$18,071
Net Assets
$547,896
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,500
5.3%
Program Services $0
Investment Income $940
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $500
0.4%
Net Inventory Sales $116,173
93.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $2,880
2.7%
Professional Fundraising Fees $0
Other Salaries and Wages $28,890
27.3%
Assets/Debt
Total Assets $550,842
Total Liabilities $2,946
Net Assets $547,896
Compensation
Key Employees and Officers Compensation Related Other
Ron Roush (Finance Officer) $2,088 $2,088 $0
David Sigman (Commander) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$126,074
Expenses
$90,124
Net Income
$35,950
Net Assets
$529,825
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,735
4.5%
Program Services $0
Investment Income $1,342
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $124,545
98.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $2,008
2.2%
Professional Fundraising Fees $0
Other Salaries and Wages $26,155
29.0%
Assets/Debt
Total Assets $532,355
Total Liabilities $2,530
Net Assets $529,825
Compensation
Key Employees and Officers Compensation Related Other
Ron Roush (Finance Officer) $2,008 $0 $0
David Sigman (Commander) $0 $0 $0
Denver Gibbs (Adjutant) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$122,894
Expenses
$89,383
Net Income
$33,511
Net Assets
$493,875
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,936
4.8%
Program Services $0
Investment Income $1,543
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $123,108
> 100%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $29,343
32.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $496,288
Total Liabilities $2,413
Net Assets $493,875

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$139,336
Expenses
$93,748
Net Income
$45,588
Net Assets
$460,364
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $5,004
3.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $128,619
92.3%
Other Revenue $0
Assets/Debt
Total Assets $462,686
Total Liabilities $2,322
Net Assets $460,364

Document Links

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$97,223
Expenses
$80,387
Net Income
$16,836
Net Assets
$420,328
Notable Sources of Revenue Percent of Total Revenue
Contributions $667
0.7%
Program Services $0
Investment Income $5,914
6.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $85,420
87.9%
Other Revenue $18
0.0%
Assets/Debt
Total Assets $422,654
Total Liabilities $2,326
Net Assets $420,328

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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  • Raw filing data. Includes EINs and summary financials as structured data.
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  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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