Nonprofit · EIN 46-0319491
QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES
Also known as 5860 QUEEN CITY VFW POST SPEARFISH
Tax-exempt (reinstated) · SPEARFISH, SD 57783
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $63,526 | $66,706 | -$3,180 | $422,639 | – | $422,639 |
| December 31, 2024 | 990-EZ | $66,776 | $50,552 | $16,224 | $425,819 | – | $425,819 |
| December 31, 2023 | 990-EZ | $62,912 | $64,103 | -$1,191 | $405,507 | – | $405,507 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $25,985
- Membership dues
- $5,111
- Investment income
- $34
- Net income from fundraising events
- $14,291
- Net income from sales of inventory
- $10,395
- Other revenue
- $7,710
Expenses
- Grants and similar amounts paid
- $26,731
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $18,667
- Printing, publications and postage
- $412
- Other expenses
- $20,896
- Program services (functional)
- $7,263
Balance sheet and other
- Total assets, start of year
- $425,819
- Total assets, end of year
- $422,639
- Total liabilities, end of year
- –
- Net assets, end of year
- $422,639
- Cash, savings and investments
- $68,117
- Land and buildings
- $350,000
- Gross receipts
- $85,686
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Derek Besler | VFW Post 5860 Commander | 25 | $0 |
| Timothy Wetz | VFW Post 5860 Sr Vice | 20 | $0 |
| Sherry Lynn Burr | VFW Post 5860 Quartermaster | 10 | $0 |
| Jason Fejfar | VFW Post 5860 Jr Vice | 10 | $0 |
| David Dutton | VFW Post 5860 Trustee | 10 | $0 |
| Harvey Michlitsc | VFW Post 5860 Trustee | 2 | $0 |
| Robert Mansfield | VFW Post 5860 Trustee | 2 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Derek Besler | VFW Post 5860 Commander | 25 | $0 |
| Timothy Wetz | VFW Post 5860 Sr Vice | 20 | $0 |
| Sherry Lynn Burr | VFW Post 5860 Quartermaster | 12 | $0 |
| David Burr | VFW Post 5860 Jr Vice | 10 | $0 |
| David Dutton | VFW Post 5860 Trustee | 10 | $0 |
| Jason Fejfar | VFW Post 5860 Trustee | 2 | $0 |
| Robert Mansfield | VFW Post 5860 Trustee | 2 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Derek Besler | VFW Post 5860 Commander | 25 | $0 |
| Timothy Wetz | VFW Post 5860 Sr Vice | 10 | $0 |
| Sherry Lynn Burr | VFW Post 5860 Quartermaster | 10 | $0 |
| David Burr | VFW Post 5860 Jr Vice | 10 | $0 |
| Joseph Miller | VFW Post 5860 Trustee | 10 | $0 |
| Ronald Evanson | VFW Post 5860 Trustee | 2 | $0 |
| Robert Mansfield | VFW Post 5860 Trustee | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 135, SPEARFISH, SD 57783-0135
- In care of
- % DEREK BESLER
- Mailing address (990-N for 2022)
- Po Box 135, SPEARFISH SD 57783
- Principal officer (990-N for 2022)
- Derek Besler, 12186 SD Highway 34, Whitewood SD 57793
- Signed the 990-EZ
- Sherry Burr, Queen City VFW Post 5860
- Website
- vfwpost5860.spearfish.com
Mission
Helping Veterans and their families.
Program accomplishments
- As a VFW we help local Veterans who need help. We have helped 8 Veterans with financial help to pay bills gas for travel for cancer treatments gas to get to family or a treatment facility a bus ticket home and a membership to the rec center. We also donate medical equipment and time when needed.Expenses $3,051
- As a VFW we help local organizations that help Veterans with supplies for moving into apartments. We purchase needed supplies to help veterans at the local VA hospital. We also do can good donations for our local food pantry. Memorials for lost VFW members.10+ VeteransExpenses $639
- Donate funds to help at the Department of VFW National Home for Veterans and their families. Numerous families helped.Expenses $3,573
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-0319491
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $422,639
- Income (IRS master file)
- $85,686
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- May 14, 2018
- Reinstated
- Effective May 15, 2017
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $63,526 | $66,706 | $422,639 | XML |
| 990-EZ | December 2024 | $66,776 | $50,552 | $425,819 | IRS |
| 990-EZ | December 2023 | $62,912 | $64,103 | $405,507 | XML |
| 990-N for 2022 Officer: Derek Besler | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Eric Kinslow | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Eric Kinslow | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-0319491).
Questions about QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES
- What is the EIN of QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES?
- The employer identification number (EIN) of QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES is 46-0319491.
- Is QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective May 15, 2017.
- Are donations to QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES?
- The 990-N for 2022 names Derek Besler.
- Who are the officers and directors of QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does QUEEN CITY POST NO 5860 VETERANS OF FOREIGN WARS OF THE UNITED STATES have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $63,526, expenses of $66,706 and total assets of $422,639 at year end.
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All nonprofits in SPEARFISH · South Dakota · Public and societal benefit