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AMERICAN LEGION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 23-7333643)
Tax period
2021-06-01 to 2022-05-31
Filed
2023-03-12
IRS object ID
202310719349300601
Schema version
2021v4.2
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

FieldValueIRS element (for citing)
Return2023-03-12T12:41:39-04:00ReturnTs
Tax Period End2022-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GOODMAN SERVICES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1905 CHESTNUT STAddressLine1Txt
CityDresdenCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43821ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237333643EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE AMERICAN LEGIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 399AddressLine1Txt
CityDRESDENCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43821ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN CROWNPersonNm
Person TitleFISCAL OFFICERPersonTitleTxt
Phone7402521908PhoneNum
Signature2022-06-20SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOHNPersonFirstNm
Person LastCROWNPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonErin GoodmanPreparerPersonNm
PTINP00391496PTIN
Phone7402521908PhoneNum
Preparation2023-03-12PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$113,223GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1986FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionPROVIDE REVENUE TO FUND MAINTENANCE & OPERATION OF COMMUNITY FACILITIES FOR SOCIAL & RECREATION ACTIVITIES & MAINTAIN MEMBERSHIPS IN LOCAL, STATE & NATIONAL ORGANIZATIONS.ActivityOrMissionDesc
Voting Members Governing Body175VotingMembersGoverningBodyCnt
Voting Members Independent175VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Gross UBI$65,443TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,880PYContributionsGrantsAmt
CY Contributions Grants$3,270CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$62,076PYOtherRevenueAmt
CY Other Revenue$65,443CYOtherRevenueAmt
PY Total Revenue$64,956PYTotalRevenueAmt
CY Total Revenue$68,713CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$20,636PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$23,758CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$34,581PYOtherExpensesAmt
CY Other Expenses$47,450CYOtherExpensesAmt
PY Total Expenses$55,217PYTotalExpensesAmt
CY Total Expenses$71,208CYTotalExpensesAmt
PY Revenues Less Expenses$9,739PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,495CYRevenuesLessExpensesAmt
Total Assets BOY$538,466TotalAssetsBOYAmt
Total Assets EOY$544,790TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$538,466NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$544,790NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE REVENUE TO FUND MAINTENANCE & OPERATION OF COMMUNITY FACILITIES FOR SOCIAL & RECREATION ACTIVITIES & MAINTAIN MEMBERSHIPS IN LOCAL, STATE & NATIONAL ORGANIZATIONS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,998ExpenseAmt
DescPROVIDE REVENUE TO FUND MAINTENANCE OF COMMUNITY RECREATIONAL & SOCIAL ACTIVITIES FACILITIES AND PROVIDE REVENUE AND PAY EXPENSES FOR MILITARY VETERANS LOCAL, STATE, AND NATIONAL MEMBERSHIPS.Desc
Total Program Service Expenses$2,998TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members175GoverningBodyVotingMembersCnt
Independent Voting Member175IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOHN CROWNPersonNm
Phone7407501399PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15995 AIRRY VIEW DRAddressLine1Txt
CityDRESDENCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43821ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
FRANCIS HOLZSC
ADJDENT0.000.00Yes (X)$0$0$0
KANE TIGNOR
COMMANDER0.000.00Yes (X)$0$0$0
JOHN CROWN
FISCAL OFFICER0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$3,270MembershipDuesAmt
Total Contributions$3,270TotalContributionsAmt
Fundraising Gross Income$109,953FundraisingGrossIncomeAmt
Fundraising Direct Expenses$6,495FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$103,458TotalRevenueColumnAmt
Unrelated Business Revenue$103,458UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Gaming Direct Expenses$38,015GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column-$38,015TotalRevenueColumnAmt
Unrelated Business Revenue-$38,015UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$68,713TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$65,443UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$21,811TotalAmt
Management And General$21,811ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,947TotalAmt
Management And General$1,947ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,200TotalAmt
Management And General$1,200ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,468TotalAmt
Management And General$5,468ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$37,784TotalAmt
Management And General$37,784ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$2,998TotalAmt
Program Services$2,998ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$71,208TotalAmt
Program Services$2,998ProgramServicesAmt
Management And General$68,210ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$17,496BOYAmt
EOY$33,820EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$142,361BOYAmt
EOY$132,361EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$378,609LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$378,609BOYAmt
EOY$378,609EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$538,466BOYAmt
EOY$544,790EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$378,609BOYAmt
EOY$378,609EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$159,857BOYAmt
EOY$166,181EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$538,466BOYAmt
EOY$544,790EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$538,466BOYAmt
EOY$544,790EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,495ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$8,819NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$378,609InvestmentCostOrOtherBasisAmt
Book Value$378,609BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$378,609TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1RECREATION REvent1Nm
Gross Receipts Event1$109,953GrossReceiptsEvent1Amt
Gross Revenue Event1$109,953GrossRevenueEvent1Amt
Other Direct Expenses Event1$38,015OtherDirectExpensesEvent1Amt
Gross Receipts Total$109,953GrossReceiptsTotalAmt
Gross Revenue Total Events$109,953GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$38,015OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$38,015DirectExpenseSummaryEventsAmt
Net Income Summary$71,938NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Governing body meeting documentation Part VI line 8aFORM 990 PG 5 PART V & PART VIQUESTIONS ARE IN COMPLIANCE WITH INTERNATIOANL REVENUE SERVICES GUIDES AND REQUESTS. THE ORGANIZATIONOPERATES UNDER THE DIRECTION OF THE AMERICAN LEGIONS NATL ORGANIZATIONS RULE PERTAINING TO CONFLICT OF INTEREST & WHISLEBLOWER POLICY
Committee meeting documentation Part VI line 8bFORM 990 PG 2 LN 4 & LN 4BTHE ORGANIZATIONS SOURCES OF REVENUE & CORRESPONDING EXPENSES ARE COMPLETED ON ORGANIZATIONS SITE. REASONS FOR SOLOCITATION IS TO PROVIDE VARIOUS FORMS OF RECREATION AND SOCIAL ATMOSPHERE FOR 1ST VETERANS AND 2ND COMMUNITY.
Form 990 governing body review Part VI line 11THE ORGANIZATIONS SOCICITATION FOR MRMBERSHIP TO LOCAL STATE AND NATIONAL VETERANS ASSOCIATION IS AN ATTEMPT TO MAINTAIN & INCREASE MEMBERSHIP IN NATL ASSOCIATION
Governing documents etc available to public Part VI line 19FORM 990 PG 6 PART VI, LN 19ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC
Explanation of other changes in net assets or fund balances Part XI line 9FORM 990 PART XI PG 12 LN 9A WITHDRAW FROM INVESTMENT ACCOUNT FOR OPERATING EXPENSES.A CHANGE IN VALUE FROM STOCK ACCOUNTS HELD.