AMERICAN LEGION: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEGION (EIN 23-7442784)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-15
- IRS object ID
- 202133199349202193
- Schema version
- 2020v4.0
- 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 | 2021-11-15T10:39:57-08:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450364178 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michael A Farbo CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6780 HWY 17 EAST | AddressLine1Txt |
| City | Cando | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58324 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237442784 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN LEGION HAL PARKER POST 79 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7017405925 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 863 | AddressLine1Txt |
| City | CANDO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58324 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TROY REEMTSMA | PersonNm |
| Person Title | COMMANDER | PersonTitleTxt |
| Phone | 7017405925 | PhoneNum |
| Signature | 2021-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | GEORGE | PersonFirstNm |
| Person Last | YOUNGERMAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL A FARBO CPA | PreparerPersonNm |
| PTIN | P00390365 | PTIN |
| Phone | 7019683458 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | 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-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Group Exemption | 0925 | GroupExemptionNum |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $47,023 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $16,497 | ContributionsGiftsGrantsEtcAmt |
| Membership Dues | $3,859 | MembershipDuesAmt |
| Investment Income | $650 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gaming Gross Income | $22,665 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $12,740 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $9,925 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $3,352 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $3,352 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $34,283 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $26,252 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $325 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $133 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $11,510 | OtherExpensesTotalAmt |
| Total Expenses | $38,220 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$3,937 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $13,670 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,733 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,103 | BOYAmt |
| EOY | $28,166 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,103 | BOYAmt |
| EOY | $28,166 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,433 | BOYAmt |
| EOY | $18,433 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,670 | BOYAmt |
| EOY | $9,733 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | HAL PARKER AMERICAN LEGION POST #79 PROMOTES AND SUPPORTS AMERICAN VETERANS AND THEIR FAMILIES, THE AMERICAN LEGION AND ITS PROGRAMS. THE ORGANIZATION ALSO SUPPORTS THE YOUTH OF THE COMMUNITY BY SPONSORING VARIOUS EDUCATIONAL AND RECREATIONAL YOUTH ACTIVITIES AS REQUESTED AND NEEDED. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THE NORTH DAKOTA AMERICAN LEGION SPONSORS NORTH DAKOTA BOYS STATE, A SUMMER LEADERSHIP AND CITIZENSHIP PROGRAM FOR MALE HIGH SCHOOL STUDENTS BETWEEN THEIR JUNIOR AND SENIOR YEARS. AMERICAN LEGION HAL PARKER POST #79 PROVIDES SCHOLARSHIPS FOR AREA YOUNG MEN WHO DESIRE TO ATTEND NORTH DAKOTA BOYS STATE EACH YEAR. DURING 2017, THERE WERE NO YOUNG MEN IN THE AREA WHO WERE INTERESTED IN PARTICIPATING IN NORTH DAKOTA BOYS STATE. | DescriptionProgramSrvcAccomTxt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| KATHRYN L BENSON | ||
| SERVICE OFFICER | 0.50 | $0 |
| TED ASP | ||
| 1ST VICE CMNDR | 0.50 | $0 |
| RICK CRAIG | ||
| CHAPLAIN | 0 | $0 |
| GEORGE YOUNGERMAN | ||
| FINANCE OFFICER | 1.00 | $0 |
| BRENT FREUND | ||
| 2ND VICE CMNDR | 0.50 | $0 |
| TROY REEMTSMA | ||
| COMMANDER | 0.50 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEORGE YOUNGERMAN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 369 | AddressLine1Txt |
| City | CANDO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 583240369 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7017405925 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteer Labor Bingo | false | VolunteerLaborBingoInd |
| Volunteer Labor Pull Tabs | false | VolunteerLaborPullTabsInd |
| Gross Revenue Other Gaming | $22,665 | GrossRevenueOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $12,740 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | false | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $22,665 | GrossRevenueTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $12,740 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $12,740 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $9,925 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | ND | StatesWhereGamingConductedCd |
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | false | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Gaming Other Facility | 1.00000 | GamingOtherFacilityPct |
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | false | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.8 | Class of Activity: PUBLIC WELFARE | Relationship of Donee: NONE | Cash Amount Given: $20312 |
| Other Expenses.1001 | Advertising and Promotion $416 |
| Other Expenses.1002 | Office Expenses $2347 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $513 |
| Other Expenses.1012 | Insurance $481 |
| Other Expenses.1 | DUES $2494 |
| Other Expenses.2 | RUNNER $1593 |
| Other Expenses.3 | FLAGS/GRAVE MARKERS $1535 |
| Other Expenses.4 | SUPPLIES $1457 |
| Other Expenses.5 | JANITORIAL $231 |
| Other Expenses.6 | MEMBERSHIP EXPENSES $219 |
| Other Expenses.7 | MISCELLANEOUS $136 |
| Other Expenses.9 | EQUIPMENT MAINTENANCE $88 |
| Total Liabilities.1007 | Secured Mortgages and Notes Payable - Beginning $18433 Secured Mortgages and Notes Payable - Ending $18433 |