AMERICAN LEGION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: AMERICAN LEGION (EIN 11-6105102)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-06-02
IRS object ID: 202111539349301106
Schema version: 2020v4.1
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-06-02T07:31:01-07:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JAMES KALAITZIS CPA PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2171 JERICHO TPKE SUITE 110	AddressLine1Txt
City	COMMACK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11725	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	116105102	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN LEGION WEST ISLIP POST 1738	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	6314227138	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	340 UNION BOULEVARD	AddressLine1Txt
City	WEST ISLIP	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11795	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GREGORY BUCK	PersonNm
Person Title	COMMANDER	PersonTitleTxt
Phone	6314227138	PhoneNum
Signature	2021-05-03	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	GREGORY	PersonFirstNm
Person Last	BUCK	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MAURA AIMEE	PreparerPersonNm
PTIN	P00970683	PTIN
Phone	6315091933	PhoneNum
Preparation	2021-06-02	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GREGORY BUCK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	340 UNION BLVD	AddressLine1Txt
City	WEST ISLIP	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11795	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$46,366	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1948	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO SERVE VETERANS OF FOREIGN WARS AND THEIR FAMILIES	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$106,299	PYContributionsGrantsAmt
CY Contributions Grants	$44,123	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$68	CYInvestmentIncomeAmt
PY Other Revenue	$4,254	PYOtherRevenueAmt
CY Other Revenue	$1,275	CYOtherRevenueAmt
PY Total Revenue	$110,553	PYTotalRevenueAmt
CY Total Revenue	$45,466	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$60,503	PYOtherExpensesAmt
CY Other Expenses	$54,186	CYOtherExpensesAmt
PY Total Expenses	$60,503	PYTotalExpensesAmt
CY Total Expenses	$54,186	CYTotalExpensesAmt
PY Revenues Less Expenses	$50,050	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$8,720	CYRevenuesLessExpensesAmt
Total Assets BOY	$98,743	TotalAssetsBOYAmt
Total Assets EOY	$90,023	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$98,743	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$90,023	NetAssetsOrFundBalancesEOYAmt
Mission	TO SERVE VETERANS OF FOREIGN WARS AND THEIR FAMILIES	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO SERVE VETERANS OF FOREIGN WARS AND THEIR FAMILIES	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GREGORY BUCK	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6314227138	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	340 UNION BLVD	AddressLine1Txt
City	WEST ISLIP	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11795	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Institutional TrusteeInstitutionalTrusteeInd
GREGORY BUCK
COMMANDER	10.00	Yes (X)	Yes (X)	$0	$0	$0
KEVIN CRUMLISH
1ST VICE COMMANDER	10.00			$0	$0	$0	Yes (X)
PHILIP R BRUCKNER
2ND VICE COMMANDER	10.00			$0	$0	$0	Yes (X)
KEN MOSES
3RD VICE COMMANDER	10.00			$0	$0	$0	Yes (X)
JERRY MOSES
ADJUNTANT	10.00			$0	$0	$0	Yes (X)
BARTOLO VERUSO
CHAPLIN	10.00			$0	$0	$0	Yes (X)
ROBERT STEPHANS
SERVIE OFFICER	10.00			$0	$0	$0	Yes (X)
LAWRENCE DONOHUE
TREASURER	10.00			$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$3,474	MembershipDuesAmt
All Other Contributions	$40,649	AllOtherContributionsAmt
Total Contributions	$44,123	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$68	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$2,175	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$900	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,275	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,275	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$45,466	TotalRevenueColumnAmt
Related Or Exempt Func Income	$68	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,275	ExclusionAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$140	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$140	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,075	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$3,075	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,018	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,090	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$6,090	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
HALL MAINTENANCE	$6,305	$6,305	$0	$0
SUPPLIES	$6,422	$6,422	$0	$0
REPAIRS & MAINTENANCE	$10,445	$0	$10,445	$0
UTILITIES	$4,857	$0	$4,857	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,834	TotalAmt
Program Services	$8,986	ProgramServicesAmt
Management And General	$4,848	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$54,186	TotalAmt
Program Services	$21,713	ProgramServicesAmt
Management And General	$29,455	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$51,315	BOYAmt
EOY	$45,613	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$124,571	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$80,161	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$47,428	BOYAmt
EOY	$44,410	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$98,743	BOYAmt
EOY	$90,023	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	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	$98,743	BOYAmt
EOY	$90,023	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$98,743	BOYAmt
EOY	$90,023	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$98,743	BOYAmt
EOY	$90,023	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$8,720	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$75,000	InvestmentCostOrOtherBasisAmt
Depreciation	$75,000	DepreciationAmt
Book Value	$0	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$37,000	InvestmentCostOrOtherBasisAmt
Depreciation	$3,485	DepreciationAmt
Book Value	$33,515	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$12,571	InvestmentCostOrOtherBasisAmt
Depreciation	$1,676	DepreciationAmt
Book Value	$10,895	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$44,410	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	NO REVIEW WAS OR WILL BE CONDUCTED
Form 990, Part IX, Line 24e	CREDIT CARD FEES 44. 44.
Form 990, Part IX, Line 24e	DUES 3991. 3991.
Form 990, Part IX, Line 24e	EQUIPMENT LEASE 1000. 1000.
Form 990, Part IX, Line 24e	LICENSE & PERMITS 3028. 3028.
Form 990, Part IX, Line 24e	POSTAGE & MAILINGS 4245. 4245.
Form 990, Part IX, Line 24e	SCHOLARSHIPS 750. 750.
Form 990, Part IX, Line 24e	SMALL TOOLS 327. 327.
Form 990, Part IX, Line 24e	MISCELLANEOUS 449. 449.