AMERICAN LEGION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: AMERICAN LEGION (EIN 23-7333643)
Tax period: 2018-06-01 to 2019-05-31
Filed: 2020-04-27
IRS object ID: 202001189349300200
Schema version: 2018v3.1
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 G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-04-27T06:15:19-04:00	ReturnTs
Tax Period End	2019-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GOODMAN TAX SERVICES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	905 CHESTNUT ST	AddressLine1Txt
City	Dresden	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43821	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237333643	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE AMERICAN LEGION	BusinessNameLine1Txt

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 399	AddressLine1Txt
City	DRESDEN	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43821	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN CROWN	PersonNm
Person Title	FISCAL OFFICER	PersonTitleTxt
Phone	7402521908	PhoneNum
Signature	2019-09-10	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Erin Goodman	PreparerPersonNm
PTIN	P00391496	PTIN
Phone	7402521908	PhoneNum
Preparation	2020-04-27	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	24.208.176.225	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-04-27	IPDt
IP Tm	06:16:13	IPTm
Federal Original Submission Id	3193262020118cejpak2	FederalOriginalSubmissionId
Federal Original Submission Id	2020-04-27	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	3A485E2D00044760495F2ED35F4B04D6C0A4F436	AtSubmissionCreationDeviceId
At Submission Filing Device Id	3A485E2D00044760495F2ED35F4B04D6C0A4F436	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2021-09-10 13:11:23Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$96,996	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1986	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	PROVIDE REVENUE TO FUND MAINTENANCE & OPERATION OF COMMUNITY FACILITIES FOR SOCIAL & RECREATION ACTIVITIES & MAINTAIN MEMBERSHIPS IN LOCAL, STATE & NATIONAL ORGANIZATIONS.	ActivityOrMissionDesc
Voting Members Governing Body	175	VotingMembersGoverningBodyCnt
Voting Members Independent	175	VotingMembersIndependentCnt
Total Employee	3	TotalEmployeeCnt
Total Volunteers	175	TotalVolunteersCnt
Total Gross UBI	$55,464	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,590	PYContributionsGrantsAmt
CY Contributions Grants	$1,745	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$11,123	PYInvestmentIncomeAmt
CY Investment Income	$7,327	CYInvestmentIncomeAmt
PY Other Revenue	$36,578	PYOtherRevenueAmt
CY Other Revenue	$55,464	CYOtherRevenueAmt
PY Total Revenue	$49,291	PYTotalRevenueAmt
CY Total Revenue	$64,536	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$23,036	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$22,540	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$32,695	PYOtherExpensesAmt
CY Other Expenses	$41,183	CYOtherExpensesAmt
PY Total Expenses	$55,731	PYTotalExpensesAmt
CY Total Expenses	$63,723	CYTotalExpensesAmt
PY Revenues Less Expenses	-$6,440	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$813	CYRevenuesLessExpensesAmt
Total Assets BOY	$525,683	TotalAssetsBOYAmt
Total Assets EOY	$528,727	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$525,683	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$528,727	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE REVENUE TO FUND MAINTENANCE & OPERATION OF COMMUNITY FACILITIES FOR SOCIAL & RECREATION ACTIVITIES & MAINTAIN MEMBERSHIPS IN LOCAL, STATE & NATIONAL ORGANIZATIONS.	MissionDesc
Expense	$2,970	ExpenseAmt
Desc	PROVIDE 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	$2,970	TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
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	Yes (true)	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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	3	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
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
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	175	GoverningBodyVotingMembersCnt
Independent Voting Member	175	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	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JOHN CROWN	PersonNm
Phone	7407501399	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5995 AIRRY VIEW DR	AddressLine1Txt
City	DRESDEN	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43821	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JOHN CROWN
FISCAL OFFICER	20.00	0.00	Yes (X)	$0	$0	$0
KANE TIGNOR
COMMANDER	10.00	0.00	Yes (X)	$0	$0	$0
FRANCIS HOLZSC
ADJUDENT	10.00	0.00	Yes (X)	$0	$0	$0

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
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$1,745	MembershipDuesAmt
Total Contributions	$1,745	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,327	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,327	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$87,924	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$32,460	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$55,464	TotalRevenueColumnAmt
Unrelated Business Revenue	$55,464	UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$64,536	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,327	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$55,464	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$20,938	TotalAmt
Management And General	$20,938	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,602	TotalAmt
Management And General	$1,602	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,039	TotalAmt
Management And General	$1,039	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,925	TotalAmt
Management And General	$2,925	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$28,866	TotalAmt
Management And General	$28,866	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$2,970	TotalAmt
Program Services	$2,970	ProgramServicesAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	INSPECTION FEES	Desc
Total	$647	TotalAmt
Management And General	$647	ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,736	TotalAmt
Management And General	$4,736	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$63,723	TotalAmt
Program Services	$2,970	ProgramServicesAmt
Management And General	$60,753	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,202	BOYAmt
EOY	$9,999	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$143,872	BOYAmt
EOY	$140,119	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$378,609	LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$378,609	BOYAmt
EOY	$378,609	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$525,683	BOYAmt
EOY	$528,727	EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$378,609	BOYAmt
EOY	$378,609	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$147,074	BOYAmt
EOY	$150,118	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$525,683	BOYAmt
EOY	$528,727	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$525,683	BOYAmt
EOY	$528,727	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$813	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$2,231	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$378,609	InvestmentCostOrOtherBasisAmt
Book Value	$378,609	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$378,609	TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	RECREATION R	Event1Nm
Gross Receipts Event1	$68,510	GrossReceiptsEvent1Amt
Gross Revenue Event1	$68,510	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$35,808	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$68,510	GrossReceiptsTotalAmt
Gross Revenue Total Events	$68,510	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$35,808	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$35,808	DirectExpenseSummaryEventsAmt
Net Income Summary	$32,702	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Governing body meeting documentation Part VI line 8a	FORM 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 8b	FORM 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 11	THE 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 19	FORM 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 9	FORM 990 PART XI PG 12 LN 9A WITHDRAW FROM INVESTMENT ACCOUNT FOR OPERATING EXPENSES.A CHANGE IN VALUE FROM STOCK ACCOUNTS HELD.