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JAMES CARL FREDERICK POST 157 THE AMERICAN LEGION DEPT OF: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
JAMES CARL FREDERICK POST 157 THE AMERICAN LEGION DEPT OF (EIN 59-6200723)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-07-25
IRS object ID
202502069349300740
Schema version
2024v5.2
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)
Return2025-07-25T14:35:00-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN850944649PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PETER J ZITOLI CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12881 E OAKLAND PARK BLVD S 314AddressLine1Txt
CityFORT LAUDERDALECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33306ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN596200723EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JAMES CARL FREDERICK POST 157 INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% SUSAN BUTLERInCareOfNm
Business Name ControlJAMEBusinessNameControlTxt
Phone9546847499PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11791 MEARS PARKWAYAddressLine1Txt
CityMARGATECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33063ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUSAN BUTLERPersonNm
Person TitleFINANCE OFFICERPersonTitleTxt
Phone9546847499PhoneNum
Signature2025-07-25SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPETER J ZITOLI CPAPreparerPersonNm
PTINP01762517PTIN
Phone9542533910PhoneNum
Preparation2025-07-25PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION MARGATE FL 330BusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerGERALD SONIAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11791 MEARS PARKWAYAddressLine1Txt
CityMARGATECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33063ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$236,121GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Group Exemption0925GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressWWW.LEGION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTO PROVIDE A PLACE FOR MILITARY VETERANS AND THEIR FAMILIES TO CONGREGATE, SOCIALIZE AND SUPPORT VETERAN YOUTH PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$27,438PYContributionsGrantsAmt
CY Contributions Grants$31,368CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$214,354PYOtherRevenueAmt
CY Other Revenue$204,753CYOtherRevenueAmt
PY Total Revenue$241,792PYTotalRevenueAmt
CY Total Revenue$236,121CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$228,097PYOtherExpensesAmt
CY Other Expenses$236,121CYOtherExpensesAmt
PY Total Expenses$228,097PYTotalExpensesAmt
CY Total Expenses$236,121CYTotalExpensesAmt
PY Revenues Less Expenses$13,695PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$0CYRevenuesLessExpensesAmt
Total Assets BOY$36,390TotalAssetsBOYAmt
Total Assets EOY$36,390TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$36,390NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$36,390NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE A PLACE FOR MILITARY VETERANS AND THEIR FAMILIES TO CONGREGATE, SOCIALIZE AND SUPPORT VETERAN YOUTH PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$4,770ExpenseAmt
DescTO SUPPORT VETERAN RELIEF ASSOCIATED WITH FUNDS TO HELP VETERANS IN NEED OF HELP.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$755ExpenseAmt
DescTO SUPPORT VETERAN YOUTH AND CHILDRENS PROGRAMS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$407ExpenseAmt
DescTO SUPPORT BOY SCOUTS OF AMERICA. THE AMERICAN LEGION OF MARGATE SPONSORS 4 BOY SCOUT TROOPS AND ASSISTS WITH FUNDRAISING AND BADGE EARNINGS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$5,932TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
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 ActivitiesfalseFundraisingActivitiesInd
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
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
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 CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSUSAN BUTLERPersonNm
Phone9546847499PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11791 MEARS PARKWAYAddressLine1Txt
CityMARGATECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33063ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SUSAN BUTLER
FINANCE OFFICER32.000.00Yes (X)$0$0$0
GERALD SONIA
COMMANDER16.000.00Yes (X)$0$0$0
AL HOUSEKNECHT
1ST VICE COMMANDER7.000.00Yes (X)$0$0$0
MICKEY ALI
2ND VICE COMMANDER1.000.00Yes (X)$0$0$0
BRIAN HAM
SGT AT ARMS1.000.00Yes (X)$0$0$0
ANTHONY DEL CASTILLO
HISTORIAN3.000.00Yes (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$5,537MembershipDuesAmt
All Other Contributions$25,831AllOtherContributionsAmt
Total Contributions$31,368TotalContributionsAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FOOD AND BEVERAGE SALES722515$183,070$183,070
SOCIAL EVENTS713990$21,683$21,683
FieldValueIRS element (for citing)
Other Revenue Total$204,753OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$236,121TotalRevenueColumnAmt
Related Or Exempt Func Income$204,753RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,473TotalAmt
Management And General$5,473ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,438TotalAmt
Management And General$3,438ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,295TotalAmt
Management And General$1,295ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$69,196TotalAmt
Management And General$69,196ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$761TotalAmt
Management And General$761ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,080TotalAmt
Management And General$2,080ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,482TotalAmt
Management And General$6,482ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
FOOD AND BEVERAGE SUPPLIES$123,767$123,767
SOCIAL EVENTS$7,287$7,287
MEMBERSHIP EXPENSES$3,451$3,451
PROGRAM SERVICE EXPENSES$5,932$5,932

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$6,959TotalAmt
Management And General$6,959ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$236,121TotalAmt
Program Services$5,932ProgramServicesAmt
Management And General$230,189ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$36,390BOYAmt
EOY$36,390EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$36,390BOYAmt
EOY$36,390EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$36,390BOYAmt
EOY$36,390EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,390BOYAmt
EOY$36,390EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,390BOYAmt
EOY$36,390EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$0ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11PART VI, LINE 11B:FORM 990 IS REVIEWED BY THE FINANCE OFFICER AND COMMANDER PRIOR TO FILING THE FORM.
Governing documents etc available to public Part VI line 19PART VI, LINE 19:GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
List of other expenses Part IX line 24ePART IX, LINE 24E:LICENSES $771POSTAGE $168PROMOTION $705EQUIPMENT $5,315