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GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION (EIN 45-0103470)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-08-18
IRS object ID
202542309349300864
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)
Return2025-08-18T07:25:34-07:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261434404PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bryce Anderson & Associates PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11461 Broadway Ste 103AddressLine1Txt
CityFargoCityNm
State AbbreviationNDStateAbbreviationCd
ZIP58102ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN450103470EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION POST 2BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone7017156647PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11801 23RD AVE NORTHAddressLine1Txt
CityFARGOCityNm
State AbbreviationNDStateAbbreviationCd
ZIP58108ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVIRGINIA KRAUSHAARPersonNm
Person TitleADJUTANTPersonTitleTxt
Phone7017156647PhoneNum
Signature2025-08-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTYLER ANDERSON CPAPreparerPersonNm
PTINP03016430PTIN
Phone7012937727PhoneNum
Preparation2025-08-18PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMIKE KOSHNEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11330 10TH ST SAddressLine1Txt
CityFARGOCityNm
State AbbreviationNDStateAbbreviationCd
ZIP58104ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$485,874GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresshttp://americanlegionpost2.net/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1919FormationYr
Legal Domicile StateNDLegalDomicileStateCd
Activity Or MissionSTATEMENT ATTACHEDActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$18,331PYContributionsGrantsAmt
CY Contributions Grants$23,652CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$66,497PYInvestmentIncomeAmt
CY Investment Income$177,942CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$84,828PYTotalRevenueAmt
CY Total Revenue$201,594CYTotalRevenueAmt
PY Grants And Similar Paid$2,241PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,987CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$10,397PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$11,286CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$19,659PYOtherExpensesAmt
CY Other Expenses$29,031CYOtherExpensesAmt
PY Total Expenses$32,297PYTotalExpensesAmt
CY Total Expenses$42,304CYTotalExpensesAmt
PY Revenues Less Expenses$52,531PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$159,290CYRevenuesLessExpensesAmt
Total Assets BOY$810,304TotalAssetsBOYAmt
Total Assets EOY$983,127TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$810,304NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$983,127NetAssetsOrFundBalancesEOYAmt
MissionTO SUPPORT THE FOUR PILLARS OF THE AMERICAN LEGION - VETERANS & FAMILIES, CHILDREN & YOUTH, AMERICANISM & PATRIOTISM, NATIONAL SECURITY & DEFENSEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE A PLACE FOR VETERANS, GUESTS, AND FREINDS TO GATHER FOR SOCIAL AND ENTERTAINMENT, TO HONOR THE MEN AND WOMEN WHO HAVE SERVED OUR COUNTRY WITH FUNERAL/BURIAL HONORS, AND TO PROMOTE A SENSE OF PATRIOTISM IN OUR COMMUNITY.Desc
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 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
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMANAGEMENTPersonNm
Phone7017156647PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11801 23RD AVE N ROOM 111AddressLine1Txt
CityFARGOCityNm
State AbbreviationNDStateAbbreviationCd
ZIP58102ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MIKE KOSHNEY
COMMANDER10.00Yes (X)$0$0$0
BOB RUUD
1ST VICE COMM.5.00Yes (X)$0$0$0
BILL OWENS
FINANCE OFFICER5.00Yes (X)$0$0$0
CHERYL HOISE
2ND VICE COMM.5.00Yes (X)$0$0$0
VIRGINIA KRAUSHAAR
ADJUTANT10.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$19,802MembershipDuesAmt
All Other Contributions$3,850AllOtherContributionsAmt
Total Contributions$23,652TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,184TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$27,184ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$435,038SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$284,280SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$150,758SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$150,758TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$150,758ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$201,594TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$177,942ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,987TotalAmt
Program Services$1,987ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$11,286TotalAmt
Program Services$11,286ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$750TotalAmt
Program Services$0ProgramServicesAmt
Management And General$750ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$10,110TotalAmt
Program Services$0ProgramServicesAmt
Management And General$10,110ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,884TotalAmt
Program Services$0ProgramServicesAmt
Management And General$1,884ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$5,233TotalAmt
Program Services$0ProgramServicesAmt
Management And General$5,233ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,854TotalAmt
Program Services$0ProgramServicesAmt
Management And General$5,854ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
UTILITIES & TELEPHONE$1,427$0$1,427$0
SUPPLIES$430$430$0$0
BANK FEES$5$0$5$0
UNIFORMS$3,138$3,138$0$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$200TotalAmt
Program Services$0ProgramServicesAmt
Management And General$200ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$42,304TotalAmt
Program Services$16,841ProgramServicesAmt
Management And General$25,463ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$12,822BOYAmt
EOY$27,812EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$941LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$941LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$797,482BOYAmt
EOY$955,315EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$810,304BOYAmt
EOY$983,127EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$810,304BOYAmt
EOY$983,127EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$810,304BOYAmt
EOY$983,127EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$810,304BOYAmt
EOY$983,127EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$159,290ReconcilationRevenueExpnssAmt
Prior Period Adjustments$13,533PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$941OtherCostOrOtherBasisAmt
Depreciation$941DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 6THE AMERICAN LEGION POST HAS VOTING MEMBERS
Pt VI, Line 7aMEMBERS OF THE AMERICAN LEGION POST ELECTS THE GOVERNING BODY ANNUALLY
Pt VI, Line 7bMEMBERS OF THE AL POST RATIFY THE DECISIONS
Pt VI, Line 8aTHE SECRETARY KEEPS THE MEETING MINUTES
Pt VI, Line 8bTHE COMMITTEES REPORT ON THE MEETINGS
Pt VI, Line 11bTHE 990 WILL BE REVIEWED BY THE GOVERNING BODY AND REPORTED IN TURN TO THE MEMBERSHIP
Pt VI, Line 15aALL OFFICERS ARE UNPAID VOLUNTEERS
Pt VI, Line 15bALL OFFICERS ARE UNPAID VOLUNTEERS
Pt XIROUNDING