AMERICAN LEGION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION (EIN 45-0103495)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-06
- IRS object ID
- 202442509349300204
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-06T15:48:24-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450334950 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIDMER ROEL PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4220 31ST AVE S | AddressLine1Txt |
| City | FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450103495 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN LEGION DEPARTMENT OF | BusinessNameLine1Txt |
| Business Name Line2 | NORTH DAKOTA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7012933120 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 W MAIN AVE SUITE 4A | AddressLine1Txt |
| City | WEST FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58078 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DON HERRLY | PersonNm |
| Person Title | ADJUTANT | PersonTitleTxt |
| Phone | 7012933120 | PhoneNum |
| Signature | 2024-09-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TRACEE S BUETHNER CPA | PreparerPersonNm |
| PTIN | P01292877 | PTIN |
| Phone | 7012376022 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DON HERRLY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 W MAIN AVE SUITE 4A | AddressLine1Txt |
| City | WEST FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58078 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,000,811 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 0925 | GroupExemptionNum |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NDLEGION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | OUR MISSION IS TO PROMOTE THE FOUR PILLARS OF THE AMERICAN LEGION; VETERANS AFFAIRS AND REHABILITATION, AMERICANISM, HOMELAND SECURITY AND CHILDREN AND YOUTH. THE DEPARTMENT WORKS WITH 206 LOCAL POSTS TO ACCOMPLISH THESE GOALS. THESE POSTS PROVIDE VETERANS WITH FELLOWSHIP, FAMILY AND COMMUNITY INTEGRATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $15,702 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $80,441 | PYContributionsGrantsAmt |
| CY Contributions Grants | $208,121 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $452,894 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $503,731 | CYProgramServiceRevenueAmt |
| PY Investment Income | $189,754 | PYInvestmentIncomeAmt |
| CY Investment Income | $20,389 | CYInvestmentIncomeAmt |
| PY Other Revenue | $74,532 | PYOtherRevenueAmt |
| CY Other Revenue | $46,763 | CYOtherRevenueAmt |
| PY Total Revenue | $797,621 | PYTotalRevenueAmt |
| CY Total Revenue | $779,004 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $21,266 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $11,953 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $48,809 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $270,433 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $287,050 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $354,472 | PYOtherExpensesAmt |
| CY Other Expenses | $452,304 | CYOtherExpensesAmt |
| PY Total Expenses | $637,858 | PYTotalExpensesAmt |
| CY Total Expenses | $809,429 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $159,763 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$30,425 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,360,427 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,371,092 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $65 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,360,362 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,371,027 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OUR MISSION IS TO PROMOTE THE FOUR PILLARS OF THE AMERICAN LEGION; VETERANS AFFAIRS AND REHABILITATION, AMERICANISM, HOMELAND SECURITY AND CHILDREN AND YOUTH. THE DEPARTMENT WORKS WITH 205 LOCAL POSTS TO ACCOMPLISH THESE GOALS. THESE POSTS PROVIDE VETERANS WITH FELLOWSHIP, FAMILY AND COMMUNITY INTEGRATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Revenue | $318,969 | RevenueAmt |
| Desc | THE NDAL DEPARTMENT SERVICE OFFICE IS A CRITICAL ASPECT OF OUR ORGANIZATION'S PURPOSE BY ASSISTING VETERANS COMPLETE, RESEARCH AND FILE CLAIMS APPEALS AND VETERAN OUTREACH. IT IS A PRIORITY FOR THE ORGANIZATION. AS A 1 PERSON OFFICE, THE DSO ASSISTS WITH CLAIMS FOR OVER 1,000 VETERANS WITH APPROXIMATELY 500 WALK IN CLIENTS, OVER 1500 TELEPHONE CALLS PER YEAR, AND ASSISTING THE 53 STATE COUNTIES AND THEIR VETERANS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $31,925 | RevenueAmt |
| Desc | THE ND LEGION NEWS IS A PAPER PUT OUT QUARTERLY NOTIFYING MEMBERS OF ACTIVITIES THAT ARE OCCURRING. IT CONTAINS ALL THE OFFICERS' REPORTS, AND PUBLICLY REPORTS THE DEPARTMENT EXECUTIVE COMMITTEE MINUTES FROM THOSE RESPECTIVE MEETINGS. THE ND LEGION NEWS HAS A CIRCULATION OF OVER 15,000 COPIES PER QUARTER. THE PAPER FOCUSES ON ISSUES RELATED TO VETERANS ISSUES, EVENTS AND FOR MEMBER RECOGNITION. IT IS USED TO DISTRIBUTE VETERANS TOPICS RECEIVED FROM THE NATIONAL DEPARTMENT OF VETERANS AFFAIRS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $137,135 | RevenueAmt |
| Desc | THE CONFERENCES, CONVENTIONS AND STATE BAND PROGRAMS PROMOTE THE FOUR PILLARS OF THE AMERICAN LEGION WHICH ARE VETERANS AFFAIRS & REHABILITATION, NATIONAL SECURITY, AMERICANISM AND CHILDREN & YOUTH. THE STATE BAND HAS APPROXIMATELY 45 VOLUNTEER MUSICIANS WHICH PROMOTE THE AMERICANISM PILLAR THROUGH PATRIOTIC MUSIC. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7012933120 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 W MAIN AVE SUITE 4A | AddressLine1Txt |
| City | WEST FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58078 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ALLAN MAGNUSON | ||||||
| VICE COMMANDER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CLARENCE CARROLL | ||||||
| COMMANDER | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TROY REEMTSMA | ||||||
| EXEC. COMMITTEEMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAN BROWN | ||||||
| DEC CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE WEYRAUCH | ||||||
| EXEC. COMMITTEEMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DERRICK CHILDS | ||||||
| FINANCE OFFICER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SVEN MICKELS | ||||||
| EXEC. COMMITTEEMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TRISH HODNY | ||||||
| JUDGE ADVOCATE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DONALD HERRLY | ||||||
| ADJUTANT | 40.00 | Yes (X) | $15,000 | $0 | $0 | |
| BRENNAN BELL | ||||||
| VICE COMMANDER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK ANTAL | ||||||
| CHAPLAIN | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROGER SATEREN | ||||||
| ALT NEC | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TRISH HODNY | ||||||
| DEPT MEMBERSHIP CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRYCE CROSBY | ||||||
| SERGENT AT ARMS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEAN OVERBY | ||||||
| NEC | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MAMIE HAVELKA | ||||||
| COMMANDER ELECT | 15.00 | Yes (X) | $0 | $0 | $0 | |
| KAREN MEIER | ||||||
| HISTORIAN | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUMMER KRISTIANSON | ||||||
| SERVICE OFFICER | 40.00 | Yes (X) | $61,891 | $0 | $1,899 | |
| JACOB VOLK | ||||||
| VICE COMMANDER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RONALD MATTHEWS | ||||||
| PAST ADJUTANT | 1.00 | Yes (X) | $38,637 | $0 | $18,143 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $115,528 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $20,042 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $208,121 | AllOtherContributionsAmt |
| Total Contributions | $208,121 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| NATIONAL DEPARTMENT OF | 561499 | $318,969 | $318,969 | |
| BAND AND OTHER PROGRAM | 711130 | $94,117 | $94,117 | |
| ND LEGION NEWS | 711130 | $47,627 | $31,925 | $15,702 |
| CONFERENCE AND CONVENT | 711130 | $43,018 | $43,018 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $503,731 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,094 | TotalRevenueColumnAmt |
| Exclusion | $47,094 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $195,102 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $221,807 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$26,705 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$26,705 | TotalRevenueColumnAmt |
| Exclusion | -$26,705 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| INSURANCE REIMBURSEMEN | 900099 | $37,944 | $37,944 |
| OTHER | 900099 | $8,819 | $8,819 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $46,763 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $779,004 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $488,029 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $15,702 | UnrelatedBusinessRevenueAmt |
| Exclusion | $67,152 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,766 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,500 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,809 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,570 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,091 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,018 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,371 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,700 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,952 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,261 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,145 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,808 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,064 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,229 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,313 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,704 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PROGRAM EXPENSE | $129,715 |
| COMMITTEE | $13,851 |
| BAND EXPENSE | $7,562 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $809,429 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,285 | BOYAmt |
| EOY | $169,889 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,361 | BOYAmt |
| EOY | $24,748 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $118,152 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $103,895 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,085 | BOYAmt |
| EOY | $14,257 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,101,696 | BOYAmt |
| EOY | $1,162,198 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,360,427 | BOYAmt |
| EOY | $1,371,092 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65 | BOYAmt |
| EOY | $65 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65 | BOYAmt |
| EOY | $65 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,341,266 | BOYAmt |
| EOY | $1,307,872 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,096 | BOYAmt |
| EOY | $63,155 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,360,362 | BOYAmt |
| EOY | $1,371,027 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,360,427 | BOYAmt |
| EOY | $1,371,092 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$30,425 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $41,090 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $312,192 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $319,882 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $333,111 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $417,407 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $208,121 | CurrentTaxYearAmt |
| Total | $1,590,713 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $123,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,658 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $88,790 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $182,622 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $525,972 | CurrentTaxYearAmt |
| Total | $985,542 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $435,692 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $384,540 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $421,901 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $600,029 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $734,093 | CurrentTaxYearAmt |
| Total | $2,576,255 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $250 | CurrentTaxYearAmt |
| Total | $250 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $250 | CurrentTaxYearAmt |
| Total | $250 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,576,005 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37,334 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $43,817 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,395 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,049 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,094 | CurrentTaxYearAmt |
| Total | $184,689 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37,334 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $43,817 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,395 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,049 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,094 | CurrentTaxYearAmt |
| Total | $184,689 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,544 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,380 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,855 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,819 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,702 | CurrentTaxYearAmt |
| Total | $64,300 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $9,703 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,533 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,628 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,819 | CurrentTaxYearAmt |
| Total | $50,683 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $485,570 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $449,440 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $478,684 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $656,525 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $805,708 | CurrentTaxYearAmt |
| Total | $2,875,927 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.89570 | PublicSupportCY509Pct |
| Public Support PY509 | 0.88620 | PublicSupportPY509Pct |
| Investment Income CY | 0.06420 | InvestmentIncomeCYPct |
| Investment Income PY | 0.07370 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2020 AMOUNT: $ 9,703. 2021 AMOUNT: $ 9,533. 2022 AMOUNT: $ 22,628. 2023 AMOUNT: $ 8,819. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $118,152 | OtherCostOrOtherBasisAmt |
| Depreciation | $103,895 | DepreciationAmt |
| Book Value | $14,257 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,257 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENTS | Desc |
| Book Value | $1,162,198 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $1,162,198 | TotalBookValueProgramRltdAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN LEGION NATIONAL EMERGENCY FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1055 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46206 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 356679628 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $16,666 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | THE NATIONAL EMERGENCY FUND IS ACTIVELY INVOLVED IN MEETING THE NEEDS OF BOTH THE COMMUNITY AND INDIVIDUAL LEGION FAMILY MEMBERS IN THE WAKE OF NATURAL DISASTERS. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| BASEBALL SCHOLARSHIPS | 3 | $3,000 |
| ND LEGION RIDERS SCHOLARSHIP | 3 | $1,500 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. THE MEMBERS ARE VETERANS THAT PAY MEMBERSHIP DUES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE PAID MEMBERS ELECT THE OFFICERS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | MAJOR ISSUES DECIDED BY THE OFFICERS ARE PUT TO A VOTE BY MEMBERS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 8B | EACH COMMITTEE CAN ACT BUT NEEDS TO HAVE APPROVAL OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ADJUTANT REVIEWS THE 990 PRIOR TO FILING THE 990. THE 990 IS AVAILABLE TO THE MEMBERS TO REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY EACH MEMBER REVIEWS AND SIGNED THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE 990 IS AVAILABLE FOR PUBLIC VIEWING UPON WRITTEN REQUEST AND IS LOCATED AT THE DEPARTMENT OFFICE. |
| FORM 990, PART XII, LINE 1: | THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
| FORM 990, PART XII, LINE 2C | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH DAKOTA AMERICAN LEGION FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5057 | AddressLine1Txt |
| City | WEST FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58078 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450368212 | EIN |
| Primary Activities | TO RECEIVE FUNDS THROUGH DONATIONS OR OTHER MEANS TO SUPPORT LEGION PROGRAMS | PrimaryActivitiesTxt |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 501(C)(3) | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |